Do you want to export the instrument? You want the instrument back? If that's the case, then why import it? We should know that the import of mechanical and electrical products requires an import license, and imported instruments have to pay customs duties and value-added tax. There is only a tax refund for exports, even if it is a full tax refund of 17%, it only enjoys a tax refund of 17%, while for imports, in addition to 17% value-added tax, there is also a duty to pay 17% value-added tax. For example, suppose the declared CIF price of the tool is 65,438+. The selling price of USD in the bank is RMB 6.35, so the import tariff =10000x5% = USD 500 X 6.35=3 190 yuan, and the value-added tax = (10000+500) x17% =/kloc. At the beginning, the tax refund 17% was definitely less than this value. Therefore, according to the general import operation, not only the import procedures are troublesome, but also the tax payment is more than the tax refund. Isn't it uneconomical?
If it is treated as an export return, that is, the import declaration is treated as an export return, then the procedure is simple and there is no need to pay the import duties required for this import. Then why should the exported goods be returned as general imports? Instead of making trouble for yourself, how about increasing unnecessary costs (tariffs)?