Shenzhen Clearance Support Case: Customs Declaration for A Returned Bulldozer
Bulldozers are earth-moving machines that can excavate, transport and discard rock and soil. They have multiple usages in open pits. Some Chinese enterprises export bulldozers to foreign open pits to join their overseas projects. When the overseas projects are completed, the bulldozers may have to be returned back to China. Is it easy to operate the return procedures of the bulldozers? Recently, Seahog’s Shenzhen customs clearance agent team helped return a bulldozer from HongKong. As pictured is the customs declaration sheet for the returned bulldozer. Based on this case, Seahog，an experienced China customs broker， would like to share something about the importation of returned goods.
Three conditions shall be meet to declare the import goods as returned goods.
1.The goods has not been exported for over 1 year.
2.The importer can provide a full set of original export declaration documents
3.The importer can provide the certificate that proves the export has not yet obtained tax refund and the refund tax for the export has been returned.
The required documents for handling the import customs declaration of returned goods include packing list, invoice, contract, return agreement, letter that presents detailed information of the return, the report issued by CCIC, the original export documents, certificate that proves the export has not yet obtained tax refund and the refund tax for the export has been returned.
In the actual operation, it is quite common that original export documents can not be provided or the export has obtained tax refund and the exporter is not willing or not convenient to return the refund tax for the exporter, which make it impossible to declare the goods as returned goods. In this case, how to handle the import customs declaration. Well the importer normally has to declare the goods as general trade in this circumstance, which means to import the goods directly, to provide a full set of documents as required for general trade import, and to pay import duty and value added tax.
Please note that return goods does not need to pay import duty and value added goods. When the mentioned three conditions are met and the required documents are provided, the import customs declaration for returned goods can be proceeded. It is suggested consult with a China customs clearance agency company before returning goods to China
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