There are several main situations in which the finished products of bonded goods need to be returned:

1. The export finished product under the manual or electronic account book under the processing of the feed processing is returned to the country due to quality, specifications or other reasons. When processing, repairing or replacing the same type of goods for re-export, the enterprise is allowed to return the contract in the same manual or Under the account book, it is managed according to the method of “returning the finished product”.

Second, if the hand (account) book is written off, the bonded goods need to be returned for repair due to quality problems, you can use the "repair items" way to enter the country, and then leave the country after repair.

3. If the hand (account) book is written off, the bonded goods will be returned due to quality problems and the original unused status, and will not be processed for exit. You can use the “returned goods (4561)” to enter the country, and the exemption within one year. For "free", for more than one year, the exemption is "tax according to the regulations."

4. If you want to import by general trade, please note that the direction of general trade import goods should meet the requirements of national compulsory standards, some products should be listed in the compulsory certification catalogue, and you must obtain the "Compulsory Product Certification" or " Exempt from the compulsory product certification. Since the goods originally exported may meet international standards, such as the standards of Europe, the United States, and Japan, if they are re-imported, if they are legally inspected, they may not meet the domestic safety standards and cannot be imported. If it is illegally inspected, according to Article 20 of the "Implementation Regulations of the Import and Export Commodity Inspection Law of the People's Republic of China", if the imported goods other than the statutory inspection are inspected by the entry-exit inspection and quarantine institution, the inspection shall be in accordance with Article 19 of these Regulations. The regulation of the treatment.

 
Case

A company has filed a batch of goods with Shenzhen Customs in the form of general trade because the books have been written off. The goods are legal inspection goods and belong to the 3C catalogue. After the single paperless declaration and tax payment, the customs will check and check, and the products will not meet the domestic sales standards. In violation of the "People's Republic of China Import and Export Commodity Inspection Law" and "People's Republic of China Import and Export Commodity Inspection Law Implementation Regulations", the requirements for direct return processing.

Before the merger and inspection, the enterprise first declares the customs clearance form to the Commodity Inspection Bureau, indicating that it is the original export goods, and promises not to sell in China. The Commodity Inspection Bureau issues a customs clearance form. The enterprise then imports it by means of “return of finished products”, “general trade” or “return of goods”.

After the integration of customs inspection, if the general trade import is used, there is no inspection and inspection, and it can be released directly. However, in the case of inspection, the Customs believes that the products cannot be used in China, do not meet the import safety standards, and require direct return. The HS code of this product is 8544422100, welcome to leave a message.