Promulgation Authorities:  General Administration of Customs

Promulgation Date:  2018.05.29

Effective Date:  2018.07.01

Validity Status:  valid

Administrative Measures of the Customs of the People's Republic of China on Direct Return Shipment of Imports

Administrative Measures of the Customs of the People's Republic of China on Direct Return Shipment of Imports

Article 1   These Measures are formulated pursuant to the Customs Law of the People's Republic of China (hereinafter referred to as the "Customs Law") for the purposes of strengthening administration of direct return shipment of imports, and protecting the legitimate rights and interests of citizens, legal persons or other organisations.

Article 2   These Measures shall apply to the circumstances where the consignee and the consignor of imports, the person-in-charge of the original transportation vehicle or its agent (hereinafter collectively referred to as the "parties concerned") directly return shipment of goods overseas in all or in part, and where the Customs order direct return shipment pursuant to relevant State provisions, after the goods enter China but before Customs clearance formalities are completed.

These Measures shall not apply to the circumstance where the parties concerned process return shipment formalities after transit imports are cleared by the Customs at the port of arrival; the parties concerned shall go through the general return shipment formalities for such goods.

Article 3   The parties concerned may  process direct return shipment formalities with the Customs under any of the following circumstances, after the goods enter China but before Customs clearance formalities are completed:

(1) The consignee is unable to provide the relevant certification documents due to a revision in trade administration policy of the State;

(2) In the event of wrongly-dispatched, wrongly-unloaded or over-landed goods, the parties are able to provide a written certification by the consignor or the carrier;

(3) In the event that both the consignor and the consignee consent to a return shipment, the parties are able to issue a written certification of consent to the return shipment;

(4) In the event of relevant trade disputes, the parties are able to provide a court ruling or arbitral award which has taken effect or provide valid proof of undisputed ownership rights to the goods; or

(5) In the event of damaged goods or failure to pass inspection and quarantine, the parties are able to provide the relevant inspection certificates.

Article 4   The parties concerned shall, for the purposes of direct return shipment, submit to the Customs an "Application Form for Direct Return Shipment of Imports" and the relevant documents and certificates such as the contract, invoice, packing list, bill of lading and loading list to prove the actual import status, and fill in a Customs declaration form pursuant to the provisions of Article 10 of these Measures to process the declaration formalities for direct return shipment.

Article 5   Where the imports going through direct return shipment formalities have been declared to the Customs, the parties concerned shall submit the "Direct Return Shipment Form for Imports", to process the formalities in advance for cancellation of Customs declaration form or transshipment form.

Under the circumstances stipulated in the first paragraph of this Article where the Customs cancel the data of the original Customs declaration form or transshipment form pursuant to the law, the parties concerned shall fill in the Customs declaration form pursuant to the provisions of Article 10 of these Measures and process the declaration formalities for direct return shipment.

The Customs shall not process direct return shipment for goods marked by the Customs for surveillance, inspected or suspected to be smuggled goods. Upon completion of surveillance, inspection or investigation, the goods shall be dealt with pursuant to the relevant provisions of the Customs.

Article 6   After the goods enter China but before Customs clearance formalities are completed, the Customs shall, under any of the following circumstances, order the parties concerned to directly return the shipment of imports overseas:

(1) In the event that the goods are prohibited by the State from import, the Customs has dealt with the goods pursuant to law;

(2) In the event of violation of inspection and quarantine regulations of the State, the Customs has dealt with the goods pursuant to law;

(3) In the event of unauthorised importation of import-restricted solid waste, the Customs has dealt with the goods pursuant to law; or

(4) Any other circumstance where the goods violate relevant laws and administrative provisions of the State and a direct return shipment is dictated.

Article 7   Where direct return shipment of imports is ordered, the Customs shall issue a "Notice of Customs Order of Direct Return Shipment of Imports" (hereinafter referred to as the "Notice on Order of Direct Return Shipment") to the parties concerned pursuant to the certification documents issued by the competent government administrative authorities.

Article 8   Within 30 days from the date of  receipt of the "Notice on Order of Direct Return Shipment", the parties concerned shall process declaration formalities with the Customs at the locality of the goods as required by the Customs.

Article 9   When processing declaration formalities for direct return shipment of imports, unless stipulated otherwise, the parties concerned shall first complete the export declaration form and declare to the Customs, then complete an import declaration form to process formalities for direct return shipment; the export declaration form number shall be indicated in the "Related Declaration Form" column of the import declaration form.

Article 10   For direct return shipments of imports, except for the "Guidelines on Filling in Declaration Form for Imports/Exports of the People's Republic of China", the parties concerned shall also fill in a Customs declaration form for imports/exports pursuant to the following requirements:

(1) The "Direct return shipment" (code "4500") shall be indicated in the "Method of Regulation" column; and

(2) The "Direct Return Shipment Form for Imports" number or the "Notice on Order of Direct Return Shipment" number shall be indicated in the "Remarks" column.

Article 11   For goods of direct return shipment, the Customs will not inspect and verify import or export permits or other regulatory permits, and will exempt its taxes on import and export and the delayed declaration fees , and exclude it in Customs statistics.

Article 12   Where goods are wrongly dispatched, wrongly unloaded or over-landed by the import consignee, consignor or the carrier, the parties concerned may be exempted from filling in the Customs declaration form when processing direct return shipment formalities.

Article 13   Direct return shipment of imports shall be shipped overseas from the original port of arrival. Where there is a need to change the mode of transport or port of departure for the return shipment due to transportation reasons, the return shipment shall be shipped overseas in the form of transshipment upon the approval of Customs at the original port of arrival.

Article 14   Direct return shipment of imports from bonded zones, export processing zones and other special Customs control areas and bonded control areas shall be handled with reference to the relevant provisions of these Measures.

Article 15   Where a violation of these Measures constitutes smuggling or a violation of the Customs regulations or the Customs Law, the violation shall be dealt with by the Customs pursuant to the relevant provisions of the Customs Law and the Implementation Regulations of the Customs of the People's Republic of China on Administrative Penalties; where the case constitutes a criminal offence, criminal liability shall be imposed according to law.

Article 16   Legal documents such as the "Direct Return Shipment Form for Imports" and the "Notice on Customs Order of Direct Return Shipment" shall be formulated and announced by the General Administration of Customs separately.

Article 17    The General Administration of Customs shall be responsible for interpretation of these Measures.

Article 18   These Measures shall be implemented with effect from the date of promulgation. The Administrative Measures of the Customs of the People's Republic of China on Direct Return Shipment of Imports promulgated on 2 February 2007 via General Administration of Customs Order No. 156 shall be repealed simultaneously.