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。

Common reasons for return of export goods - "for reasons of quality or specification"

It refers to the defects of the quality (including internal quality, surface quality and appearance quality) of the goods or the specifications, models, ingredients, contents and technical indicators of the goods, which are inconsistent with the quality or specification requirements agreed in the transaction contract or agreement between the buyer and the seller, or they may be required to return the goods because they are not familiar with the other party's market and 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.

In addition, if the party exporting the goods refuses to accept the goods due to delayed performance of the contract or other reasons, which leads to the return of the goods to China, it is not subject to the application for general return of the goods.

（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。

抗原试剂盒出口报关需要提供以下资料：

1、相关企业的营业执照复印件

2、出口货物的报关单

3、出口货物的发票

4、产品说明书

5、出口

6、检验检疫证书

7、商检单

抗原试剂盒进出口申报要素信息：

商品编码：3822190020

1、品名