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GACC | How to replace the Import and export goods quality


The General Administration of Customs of China answered questions about the customs clearance of goods replacement on the supervision method, declaration time limit, tax collection.

1. Supervision method

In view of the situation that the import and export goods of enterprises in international trade need to be exchanged due to quality problems, the customs has set up a special supervision method "Free Compensation Goods" (code 3100).

Free Compensation Goods mean that after customs clearance of imported and exported goods, due to damage, shortage, poor quality or inconsistency in specifications, the consignor, carrier or insurance company of the import and export goods will freely compensate or replace the same or replacement goods with the original goods or goods conforming to the contract.

The original import and export goods related to the free compensation goods are returned to and from the country, and the supervision method is "other" (code 9900).

2. Reporting time limit

The taxpayer shall declare to the customs for the import and export formalities of free compensation goods within the claim period stipulated in the original import and export contract and within 3 years from the date of import and export of the original goods.

3. Tax collection

imports of goods that are free compensated will not be levied import duties and customs taxation on import links; for export of goods that will be free compensated, no export duties will be levied.

No export duties will be levied on the replaced original imported goods when they are returned out of China. When the replaced original export goods are returned into the country, the goods will not be levied import duties and customs taxation on import links.



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