cross-border e-commerce import and export goods quality problems how to exchange goods

cross-border e-commerce imports or exports of goods such as quality problems need to be exchanged is also common, then the exchange of goods specific how to operate?

1

supervision mode

In view of the fact that the import and export goods of enterprises in international trade need to be exchanged due to quality problems, the customs has set up a special supervision method"Goods without consideration"(code 3100).

No-cost offset goods refer to the import and export goods after the customs release, due to damage, shortage, poor quality or non-conformity of specifications, the consignor, carrier or insurance company of the import and export goods free compensation or replacement of the same as the original goods or in accordance with the provisions of the contract.

The original import and export goods related to the non-cost offset goods are returned and imported, and the supervision method is "other" (code 9900).

2

declaration

The tax payer shall, within the claim period stipulated in the original import and export contract and not more than 3 years from the date of import and export of the original goods, declare to the customs for the import and export of the goods without cost compensation.

must make the following preparations before making a formal declaration to the customs:

the import and export of goods without cost compensation, the original import and export goods shall be returned to the country, the supervision method shall be filled in as other (9900), and the original import and export goods declaration number shall be noted in the remarks column of the customs declaration form.

declares the import and export of goods without cost compensation, the supervision method is filled in as the goods without cost compensation (3100), and the original import and export goods declaration number and the original import and export goods return and import declaration number are noted in the customs declaration column.

3

the import of goods without cost offset, the following documents shall be submitted at the time of declaration.

1, the original import goods declaration;

2, the original imported goods returned out of the export declaration (the remarks column of the customs declaration should note the original imported goods declaration number) or the original imported goods to the customs processing of the goods to give up the processing certificate (because the original imported goods are short and the import of non-cost offset goods do not need to be submitted);

3, the original import of goods tax payment or "tax exemption certificate";

4, the buyer and seller signed a claim agreement;

5. When the Customs deems it necessary, it shall also submit the inspection certificate or other relevant supporting documents issued by the qualified commodity inspection agency for the damage, shortage, poor quality or non-conformity of the original imported goods.

4

the export of goods without cost offset, the following documents shall be submitted at the time of declaration.

1, the original export goods declaration;

2, the original export goods returned into the import declaration (the remarks column of the customs declaration should note the original export goods declaration number, because the original export goods are short and the export of non-cost offset goods do not need to be submitted);

3, the original export goods tax payment letter;

4, the buyer and seller signed a claim agreement;

5. When the Customs deems it necessary, it shall also submit the inspection certificate or other relevant supporting documents issued by the qualified commodity inspection agency for the damage, shortage, poor quality or non-conformity of the original export goods.

5

Tax Collection

imports of goods without cost compensation are not subject to import duties and customs duties on behalf of the import link, and exports of goods without cost compensation are not subject to export duties.

No export duties are levied on the return of the original imported goods that have been replaced. The original export goods that have been replaced are not subject to import duties and customs duties on behalf of the import link when they are returned into the country.

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