VAT Refund for Returning Unused Imported Goods
Based on the Directions for Collection of Business Tax by the Customs, when a company returns unused imported goods, the company could apply for a business tax refund within 3 months.
Those who re-ship the imported goods without using them and would like to apply for a refund of the paid taxes, please submit the “G3 foreign goods re-export” declaration form , filling in “82” on the statistical method column, and declaring the “original import declaration number” on customs declaration form.
Customs would like to remind importers that , fill in the code “8” (application for document reviewing) in the “Application for Inspection Method” field , and state in the “Other Declaration Matters” column that “the goods have not been used and will not be re-imported, apply for a refund of the paid business tax ”.
Commodity tax, Tobacco and Alcohol Tax, or Tobacco Health and Welfare Surcharges will also refund after inspection.
