關于進出口貨物退運的通關手續,這邊主要分兩點來說明關于[出口退運通關手續],[進口退運通關手續]

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關于出口退運通關手續
Carry on export customs clearance formalities
如果出口到境外的貨物要辦理退運的,需要的資料是:進口時的進口報關單,還有保險公司承運人溢裝漏卸證明,經核查確認無誤以后,之后再次出口如果核實完畢的可以享受出口退稅的政

策,但是如果已經被征收了進口稅的是不能給予返還處理的.
If goods to overseas, andthe need information is: import the import customs declaration, and insurance companies the carrier unloading is leak proof, after confirmed 

by the check and correct, if the export is verified again after can enjoy export tax rebate policy, but if have been taxed the import duty is not to return the handle.

關于進口退運通關手續
Carry on import customs clearance formalities
如果是出口的貨物退運進入國境時,需要填寫報關單報關,要提供原來貨物出口時候出口的報關單據,還有上面說的保險公司證明,承運人溢裝,漏卸的資料.原先海關為這個原出口貨物海關

出具過出口退稅報關單的,要交回元稅務機關并出具[出口商品退運已補稅證明],在核實之后查驗放行這批貨物進入國**.


這邊順便說下退運返修放在保稅區的這種處理方式的優點是：
1、無須辦理復雜的退運手續，*向海關申請退運貨物 *交納保證金無須報進口關。 
2、復雜問題簡單化，節約時間、成本. 特別從中國香港碼頭提貨到福田保稅區(帶辦理手續時間) 只需三個小時國內廠家可以自帶工人到區內維修，成本是在中國香港維修費用三分一

If the export goods shipped into the frontier, need to fill in the customs declaration customs clearance, to provide export when export customs declaration form 

according to the original goods, and the insurance company said above prove that the carrier over shipped, leakage discharge data. The original for the original export 

goods customs declaration forms of export tax refund has been issued by the customs, to return to yuan issued by tax authorities and return has duty exemption 

certificate] [export commodities, after verification by the goods into the border.
Side by the way send rework in the bonded area of the advantage of this approach is:
1, do not need to handle the return formalities for complex, need not apply to customs for return goods Don't need to pay the deposit does not need to import clearance.
2, complex things simple, save time and cost. Special dock from Hong Kong to futian free trade zone (with check in time) just three hours to domestic manufacturers can bring their own workers to the areas maintenance, the cost is three points a maintenance fee in Hong Kong

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