No Consideration Offset HS Inconsistency with Returned Exports

No cost offset imported goods refers to imported goods after the tax or duty-free release, found that the goods are mutilated, short or poor quality, and the overseas carrier, consignor or insurance company free of charge compensation or replacement of the same kind of goods.

Characteristics of goods without consideration:

(1)Damages occurring in the course of the implementation of the contract: i.e., the buyer and seller in the implementation of the transaction contract, we request the other party for reimbursement based on the fact that the damage to the state of the goods, and the other party to carry out the compensation. (2) has been released by the Customs: that is, the goods imported by the offset has gone through the import formalities; and has been in accordance with the provisions of the payment of customs duties or to enjoy the benefits of tax exemption and reduction by the Customs after the release of the goods, found that the damage and claim for the import of the goods. (3) only offset the direct loss of part: according to international practice, in addition to the contract provides otherwise, offset is generally limited to the direct loss of goods in the transaction (i.e., defective, short, poor quality, etc.) as well as the relevant aspects of the contract (such as late delivery of the goods penalty, etc.). Indirect losses incurred (e.g., losses caused by delays in starting production due to equipment problems) are generally excluded from the scope of the set-off. (4) offset Xing type: common forms of offset imports are: a. make up for the shortfall, that is, to make up for the shortfall; b. replacement of wrongly issued goods, that is, the return of wrongly issued goods, in exchange for the goods should be issued; c. replacement of poor quality goods, that is, the return of poor quality goods, in exchange for the import of quality goods; d. depreciation, that is, due to poor quality and price cuts to compensate for the price of the goods; e. compensation for the provision of the price of the compensation of the salvage damage, the repairs made by our own; f. Repair, i.e., due to defects, the original goods are returned outside the country for repair and re-importation.

For the violation of import management regulations and claims imported, can not be based on the importation of goods without cost offset for processing.

By the above provisions can be seen, as long as the same type of goods in principle, but not the same type of goods, only to try to see if you can provide the compensation agreement signed with the supplier, or to declare the goods on the grounds of error.