Food Distribution License

Definition of Returned Goods

Returned goods refers to the original import and export goods due to damage, shortage, poor quality or specification discrepancies, delayed delivery or other reasons for the return of goods out of the country, into the country. This regulatory code “4561”, referred to as “Returned Goods”.

Scope of Application

Inapplicable cases

Goods returned after entry and before release for customs clearance are regulated as “Direct Return” (4500).

For the return of import and export goods for processing trade, the regulatory mode is “return of incoming materials” (0300), “return of incoming materials” (0700), “return of incoming finished products” (4400), “return of incoming goods” (4400), “return of incoming goods” (4400), “return of incoming goods” (4400), and “return of incoming goods” (4400). (4400), “return of incoming finished products” (4600).  

Processing trade equipment return, the regulatory mode of “processing equipment return” (0466). 

“Lease for less than one year” (1500).

“Duty Free Goods” (1741), regulated as ‘Others’ (9900). 

Export Processing Zone (EPZ) equipment return shipment is regulated as “equipment return shipment within the zone” (5361).

Import and export of goods without consideration, the replacement of the original imported goods to be returned to the territory of the regulatory mode of “other” (9900). 

Which kind of returned goods can be exempted from tax

General trade export goods due to quality or specifications, within one year from the date of export in the original condition of re-shipment into the country, confirmed by the Customs and Excise Department, will not be subject to import tax.

Three conditions that must be met for tax exemption (refund)

For reasons of quality or specification.

Imported (exported) goods within 1 year from the date of release from import (export).

Returned goods in original condition for reshipment into (out of) the country.

General cargo return declaration information

A written application for the return of imported goods. The application should specify the reasons for the return of goods;

Second, the original export goods declaration (or a copy), and the accompanying original export contract, invoice, waybill or packing list;

Third, the buyer and seller of the return agreement, correspondence and so on;

Fourth, if the Customs has issued a tax rebate declaration, it should provide a certificate from the local tax authorities in charge of export tax rebates at or above the county level, proving that its goods have not been export tax rebates or the refunded tax has been returned to the tax authorities;

V. Identification and inspection certificates of poor quality or specification inconsistency of the relevant goods issued by foreign or domestic qualified commodity inspection organizations.

Our services

Efficient customs clearance team

We are a gold-medal customs clearance service provider specializing in import and export customs clearance for 24 years. As the first batch of AEO Customs senior certified enterprises, through its own rich experience and superb business capabilities, to provide you with efficient and rapid logistics customs clearance program for enterprises to reduce costs and increase efficiency.

Customized Warehouse Service

The company has bonded warehouses, general cargo warehouses, constant temperature warehouses, bonded yards, etc. more than 100,000 square meters: Nigeria and other overseas warehouses of 160,000 square meters, can provide you with customized warehousing services.

Third, professional freight forwarding

The company's freight forwarding agent covers sea, land, air and rail four sectors, and has established long-term and stable cooperative relations with many shipping companies, airlines, railroad transportation companies, etc., and can provide personalized transportation solutions according to the specific needs of customers.

Fourth, the industrial layout

The company's industrial layout radiates to many regions around the world, and is committed to providing customized logistics solutions for global customers.