Case 1: a company in Shenzhen, exported a batch of goods to the Waigaoqiao Free Trade Zone warehouse, and then found that the quality of the goods are problematic, need to return to the country for replacement or repair. Analysis: the bonded zone general trade in old injection molding machine import customs declaration form of return refers to the goods through the general trade mode to complete the export declaration, commodities in the process of use or sales process occurs in the area of quality or specifications do not match the model and other reasons can not continue to use the goods need to be returned to the domestic for replacement or repair. The above case is a typical "general trade goods" returned for repair. As the exported goods have been declared in the bonded area, so the solution to this situation is: first to provide the Customs with the quality inspection report issued by the Commodity Inspection Bureau of the goods, approved by the Customs, the return of goods in the form of trade declaration of imports, and the Customs inspection, to be exempted from tax, the goods can leave the bonded area. The trade mode needs to provide Customs with the original export declaration, cancellation joint, tax rebate joint, the original export write-off, warehouse bill of lading, invoices, packing lists, customs inspection power of attorney and so on. Case 2: Shanghai, a medical import and export companies, and a trading company in the bonded area signed an agreement to general trade in the form of imports of a number of medical equipment, pay the relevant taxes, in the process of use outside the region, found that the product has quality problems, after consultation between the two sides need to be returned to the bonded area to repair the company (imported goods under warranty), to be repaired and resumed after the import. Ans: In this case, the enterprise needs to provide the commodity quality report issued by the Commodity Inspection Bureau, and declare the export in the trade mode of "other" after the approval of the Customs, and then declare the import in the trade mode of "no cost offset" after the repair, and the re-importation is exempted from import tariffs. Import duties are exempted for re-importation. In this mode of re-importation, the owner or agent of the goods in the bonded area should pay attention to the time limit for re-importation, whether the goods can be re-imported, and whether the goods are subject to "import duty and VAT" when re-imported into the country after repairs are made. According to Article 43 of the Customs Tariff Regulations, the conditions for enjoying tax exemption are only "quality or specification reasons", and in addition to this, the trade mode of returning goods, although it is a declaration of returned goods, are not entitled to tax exemption. In this trade mode, the customer is required to provide the original import declaration, situation description, return agreement, commodity quality inspection report issued by the commodity inspection bureau in the place where the business unit is located, and customs declaration and inspection authorization letter. Trade Mode Description of Trade Mode Trade Code Notes Return of Goods The original imported or exported goods are returned to the country due to damage, lack of goods, poor quality or non-conformity of specifications. 4561 e.g.: to enjoy tax exemption after return and re-importation, it is necessary to strictly follow the provisions of Article 43 of the Customs Tariff Regulations According to Article 43 of the "Regulations of the People's Republic of China on Import and Export Tariffs", the following is stipulated as follows If, for reasons of quality or specification, imported goods are re-exported in their original condition within one year from the date of export, no export tariffs will be levied". Please pay close attention to this provision! Avoid the Customs and Excise Department to put forward similar "wrong goods" reasons, which is justified, but are not in line with the "Chinese People's *** and the State Import and Export Tariff Regulations," Article 43 of the provisions of the import and export duty-free. Common type III: overseas goods need to be consigned to the free trade zone warehouse maintenance Case: a foreign company to the Wanli consulting, its goods need to be consigned to a free trade zone maintenance warehouse for equipment maintenance, and then transported back to foreign countries, asked how to operate for specific? Ans: This type of goods actually refers to the goods outside the country or the goods exported by the customs at the ports outside the zone, which need to be repaired and processed or replaced with spare parts in the bonded zone for reasons of quality and other reasons before leaving the country. In this case, first of all, it is necessary to hold a manual of repair and processing, and after approval by the administrative committee of the bonded zone and approval by the Customs of the bonded zone, then declare the importation of goods in the trade mode of "article repair", and at the same time, indicate the cost of repairs in the Remarks column. When the goods are ready to leave the country, the goods will be declared to leave the country. Customers are required to provide shipping documents, invoices, packing lists, maintenance agreements and customs declaration and inspection authorization and other relevant documents. In the operation of the trade mode, the key is the bonded area warehousing enterprises need to be approved by the bonded area management committee after the record, the bonded area customs bonded section agreed to have the maintenance qualification of the enterprise, and at the same time should be held in the bonded area of the maintenance and processing of the handbook "W as the first handbook".
Used plastic injection molding machine import declaration Used patch machine import declaration Used CNC machine tool import declaration Trade mode Trade mode description Trade code Notes Repair goods Repair goods refers to inbound or outbound maintenance or repair of goods, articles 1300 When engaging in the repair of this type of goods, it is necessary to pay attention to the consignment repair warehouse in the area whether the relevant qualifications
The main purpose of the repair of goods is to ensure the safety of the goods, and to ensure the safety of the goods.