With the approval of the State Council, the Ministry of Finance, the General Administration of Customs and the State Administration of Taxation jointly issued a notice recently, which promulgated the tax provisions on the export of returned goods due to force majeure caused by pneumonia in COVID-19. For the goods declared for export from January 1, 2020 to December 31, 2020, due to force majeure of COVID-19 pneumonia epidemic, the goods re-shipped into the country within one year from the date of export are not subject to import duties, import value-added tax and consumption tax; If export duties have been levied at the time of export, the export duties shall be refunded.
The consignee of import shall submit a written explanation of the reasons for returning goods, proving that it returned goods due to force majeure caused by pneumonia epidemic in COVID-19, and the customs shall handle the above procedures according to the returned goods with its explanation. For those who have declared the deduction of import value-added tax and consumption tax, they only apply to the customs for refund of the already levied import duties. The consignee of import shall go through the tax refund formalities with the customs before June 30, 2021.