(1) Return time: For goods that need to be returned, you must make an application by phone within 30 days from the date of customs clearance, and the returned goods must be shipped to the original customs supervision place, original special area or logistics center in its original condition within 45 days.
(2) Return content: Contact the merchant to confirm whether the return conditions are met. Then, follow the merchant’s instructions to send the goods back. There is no need to go to the customs to apply for a return in person. You can apply for a partial return or a full return for an order.
(3) Personal annual quota: As long as the e-commerce enterprise applies for a return to the customs and is approved, the tax will be refunded in the original way, and the personal annual transaction accumulated amount will be automatically adjusted (log in to China International Trade “Single Port” singlewindow.cn to check the personal annual quota).
At the same time, e-commerce enterprises should do the following in terms of returns:
(1) Inform consumers to send the returned goods back to the original customs supervision place, original special area or logistics center.
(2) Send the return declaration list to the original customs inspection and release at the China International Trade “Single Window”. (3) After acceptance by the customs system, check whether the original goods are imported through the online shopping bonded mode.
(4) For imports through the online shopping bonded mode, the enterprise needs to enter the second phase account book verification list and release form.
(5) After completing the return procedures, the customs confirms the arrival of the returned goods and implements inspection and release according to relevant requirements. The released goods can be shipped back to the e-commerce enterprise warehouse and put on the shelves for sale again.
(6) The personal quota of the return fee. After the customs completes the inspection and release, the tax corresponding to the returned goods will not be levied, and the consumer’s personal annual transaction accumulated amount can be automatically refunded. You can check the relevant announcements: General Administration of Customs Announcement No. 45 of 2020 “Announcement on the Supervision of Returns of Cross-border E-commerce Retail Imported Goods” and General Administration of Customs Announcement No. 194 of 2018 “Announcement on the Supervision of Cross-border E-commerce Retail Imported and Exported Goods”.