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.