上海报关行代理进口货物退运报关手续

做贸易公司的朋友，之前都一直说是出口退运。在国外的朋友眼中认为made in China货质量问题都会要退运的，现如今一些进口的货也有质量问题要退运的。或者是直接进口的商品如水果或者咖啡豆等进口国家不在准入目录内勒令直接退运的，或者其它原因需要退运的。当我们国内的进口贸易商遇到从国外进口产品质量有问题怎么办，怎么处理呢？

根据《人民共和国海关法》*六十三条；《人民共和国进出口关税条例》*五十条、*五十二条； 《人民共和国海关进出口货物征税管理办法》，进口一般贸易报关的货物有要退运到国外去的，可能参考这三个文件，安排退运处理的。 就算您的货物是已缴纳关税、增值税和消费税，都请不用担心，我都可以**为您解决退运问题，让您得到**的利益！

办理退税时需要的文件如下：

退运货物的报关程序

 报关员在退运货物到货前完成以下手续：一般常规报关资料，如海运提单、发票、装箱单、提货单、报关委托书等；出口货物核销单；原出口报关单；或出口商品退运已补税明；或出口商品已核销明；原出口报关单复印件；退运协议（正本）；情况说明正本；原出口合同；其他单（外包装明，是否含有木质）。官方的货物质量不合格证明和正本提单。退运货物先递交海关审批，海关批完后，再由商检局审批，方可做单申报。

 报关行或者货运公司接到退运货物报关业务后，报关员首先要审阅单证是否齐全，然后制作报关单、打印并向海关发送电子单据报关；于电子申报之日起10天内到现场，海关接单，审单没有问题，放行结关。

 退运货物办理商检手续

 因品质或规格原因退运的，应当提交具有资质的商品检验机构出具的原出口货物品质不良或者规格不符的检验证明书或者其他有关证明文件。

The customs declaration officer shall complete the following procedures before the arrival of returned goods: general customs declaration documents, such as ocean bill of lading, invoice, packing list, bill of lading, declaration letter, etc.; Verification sheet for export goods; Original export declaration form; Or certificate of tax payment for returned export commodities; Or proof that the export commodities have been written off; Copy of the original export declaration form; Return agreement (original); Original fact sheet; The original export contract; Other documents (outer packing certificate, whether wood is contained). Official certificate of nonconformity and original bill of lading. The returned goods shall first be submitted to the Customs for examination and approval, and then approved by the Commodity Inspection Bureau before single declaration can be made.

After the customs broker or freight company receives the customs declaration business of returned goods, the customs declarant should first review whether the documents are complete, and then make the customs declaration, print and send electronic documents to the customs to declare; Arrive at the site within 10 days from the date of electronic declaration, the customs will receive the order, there is no problem in the examination of the document, release the customs clearance.In case of return due to quality or specification reasons, inspection certificates of poor quality or non-conformity of the original export goods or other relevant supporting documents issued by qualified commodity inspection institutions shall be submitted.

 一般退运货物的适用范围

 （一）  出口货物一般退运的原因——“因品质或规格原因”

 指货物本身存在的质量（包括内在质量和表面、外观质量）缺陷或者货物的规格、型号、成份、含量、技术指标等，与买卖双方在交易合同或协议中约定的品质或规格要求不符，也可能是因为不熟悉对方市场以致遭遇贸易壁垒而被要求退货。如果货物的质量缺陷或规格误差属于合同允许的范围，则不能认为是品质或规格存在问题。所以企业向海关申报时应详细举其出口商品不符合国际公约、国家标准或原出口合同中有关品质和规格的要求或约定的材料，而不能将退运原因简单申报为“质量好不好”。因为严格地讲“质量好不好”与“品质规格是否达到要求”并不完全等同。

此外，若出口货物一方因延迟履行合同等原因致使买方拒绝接受货物而导致货物退运回国的也不属于申请一般退运货物的事由。

（二）  申请期限要求——“出口货物自出口放行之日起1年内”

这里“1年”的起算期为“出口放行”日期，截止期为货物“复运进境”日期，企业确定时**切不可将上述两个日期与“申报日期”混淆。

 出口退运的货物是先出口后返进口，*征收进口关税，但是对于海关而言，必须判定进口就是原来出口的货物才能对其免征进口关税。如此，如果货物出口已**一年，海关一般因为无法判定两批货物的相关性而不接受退运。

 （三）  申请条件要求——“原状复运进境”

 指退运货物复运进境时的货物形态应与原出口时的货物形态一致，不能经过任何加工、修理、改装，但经拆箱、检验、安装、调试等仍可视为“原状”；一般情况下，退运货物也不能被使用过，但对于只有经过使用才能发现品质不良的情况除外。总之，海关在审核确定退运货物是否为“原状”时，会根据具体情况来考虑，若退运进口时的货物状态与原出口状态不一致的要照章征税。

 因此，出口货物除“品质”和“规格”以外的原因申请退货复运进口的，以及**过自出口放行之日起1年期限退货复运进口的，海关应依法照章征税。

If the quality (including internal quality, surface quality and appearance quality) defects of the goods itself or the specifications, models, ingredients, contents and technical indicators of the goods do not conform to the quality or specification requirements agreed in the transaction contract or agreement between the buyer and the seller, the goods may be returned because they are not familiar with the other party's market and thus encounter trade barriers. If the quality defect or specification error of the goods falls within the scope allowed in the contract, it cannot be considered as a quality or specification problem. Therefore, when declaring to the customs, enterprises should prove in detail that their export commodities do not meet the requirements of international conventions, national standards or the quality and specifications or agreed materials in the original export contract, and cannot simply declare the reason for return as "good quality". Because strictly speaking, "quality is good or not" and "quality specifications meet the requirements" are not completely equivalent.

我是拥有12年进出口关务服务的小潘，*进出口退运报关及退税流程，欢迎来电咨询。

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