退运货物（进出口被退货物）到国内广州、深圳港的清关操作流程？

退运货物（出口被退货物）广州、深圳港清关操作流程｜中英文

服务方：广州埔江国际 Guangzhou Pujiang International

监管方式区分： ✅ 退运货物4561：原出口货物因残损、品质不良、规格不符退运复运进境（常用）；出口放行1年内原状退回，满足条件可免征关税+进口增值税；超过1年、非品质原因则照章征税✅直接退运4500：货物进境后、海关放行前，直接退运出境（是进口货还没放行就退回去，不是海外退回的出口退货）

中文版本

一、前置准备（海外发货前，关键）

1. 企业资质：国内收发货人进出口权、海关注册备案；涉及许可证件的商品，仍需对应监管证件。

2. 核心单证清单（4561出口退运进境）

原出口报关单原件/电子底账

买卖双方退运协议，写明退货原因、数量、原状退回

商业发票、装箱单、海运提单

品质不良证明（第三方检验报告/海外客户拒收证明）

税务文件：已办理出口退税 → 税务局出具《出口商品退运已补税证明》；未退税→《未退税证明》（核心文件，无则无法办理免税）

报关委托书、报检委托书、情况说明（海关备用）

硬性免税前提：原出口放行之日起1年内、原状复运进境，无加工改装，仅拆箱检验除外，海关审核单证+查验核实货物原状，方可免税；超期、非原状、非品质原因，按一般贸易征税申报。

二、广州（黄埔/南沙）、深圳（盐田/蛇口）港口完整清关流程

1. 海外装船、起运，提前预申报海外客户装柜出运；货物到港前3–5天，埔江国际提前预审全套资料，单一窗口预录入，锁定退运监管方式4561，备注栏标注原出口报关单号、退运原因。

   跨关区退货（原出口口岸≠本次退运口岸，如上海出口，广州/深圳退运）：普通一般贸易需要做原出口海关数据关联迁移；跨境电商9610/1210可直接跨关区退运，无需回原出口口岸。

2. 船舶到港，换单凭正本提单/电放提单向船公司换提货单，支付换单费。

3. 报检/查验布控系统自动机检；高风险或人工布控，现场开箱核对：品名、数量、包装、是否原状、有无新增加工、有无夹带其他货物。金属、危化品、食品等需额外检验检疫。

4. 单一窗口正式报关申报申报监管方式4561，关联原出口报关单；海关审单、审价，核验退运原因、税务证明、原状说明。

5. 税费审核

符合免税条件：海关审核通过，免征关税、进口增值税，无需缴税；

不符合免税条件（超1年、非品质原因、货物已加工）：按一般贸易征收关税+进口增值税13%。

1. 海关放行审单/查验无异常，系统放行，出具放行通知书。

2. 码头提柜、内陆拖车配送埔江安排码头提柜，拖车运回工厂/保税维修仓；如需返修，可入综保区做保税维修。

三、广州/深圳港退运清关费用参考（2026市场参考，不含国际海运费）

费用项目广州（南沙/黄埔）深圳（盐田/蛇口）备注报关代理费500–1000元/票500–800元/票埔江国际常规800元/票，含单证审核、申报、查验协助换单费300–600元/票300–500元/票船公司收取THC码头操作费按柜型按柜型码头收取海关查验费200–3000元/次200–3000元/次仅抽中查验产生，含掏箱、吊装、费港口堆存费0.5–1.2元/吨/天0.5–1.2元/吨/天南沙/盐田一般4天免堆，超期柜租另计珠三角内陆拖车费800–1500元/柜700–1400元/柜随距离、柜型浮动

税务证明（已补税/未退税证明）向税务局申请，官方不收费，办理周期3–5工作日。

四、核心风险要点

1. 原状核查：货物不能经过二次加工、新增配件；仅拆箱检验、简单清洁可认定原状；一旦改装，直接丧失免税资格。

2. 时限：原出口放行起1年内是免税窗口期，超期只能照章征税。

3. 税务证明是重中之重：已经退税的出口货物，必须先补缴税款拿到补税证明，否则海关不予受理退运免税申报。

4. 退运货物禁止夹带：柜内不能混入其他无关货物，否则会布控、扣货甚至移交稽查。

5. 申报时限：船舶进境起14日内申报，超期产生滞报金。

6. 禁限类商品（危废、固废等）退运，需额外前置审批，不可直接按4561申报。

English Version

Customs Clearance Process for Returned Export Goods atGuangzhou & Shenzhen Ports

Service Provider: Guangzhou PujiangInternational

Regulatory Code Note: ✅ Returned Goods (4561):Original exported goods returned to China due to damage, poor or non-compliance of specifications. If returned inoriginal condition within 1 year after exportrelease, import customs duty & VAT may be exempted uponcustoms approval. If over 1 year or not for reason, importtax shall be levied normally. ✅ Direct Return(4500): Import cargo returned overseas before customsrelease. This code is NOT for export goods returned fromoverseas.

1. Pre-shipment Preparation

1.1 Enterprise Domestic consignee shall holdimport & export right and customs registration. Controlled goodsstill require relevant import permits.

1.2 Mandatory Document List (4561 Returned Export Goods)

Original export customs declaration form / electronic customsrecord

Return agreement signed by buyer & seller, stating returnreason, and original condition

Commercial invoice, packing list, ocean bill of lading

defect certificate (third-party lab report / overseasbuyer rejection certificate)

Tax document: If export tax rebate has been claimed →Certificate of Tax Repayment for Returned Export Goods; If norebate applied → Non-Rebate Certificate (mandatory for taxexemption)

Customs declaration POA, inspection POA, written statement forcustoms

Precondition for tax exemption: Goods must be returnedin original condition within 1 year from customs exportrelease. Simple unpacking & inspection is acceptable; anyprocessing or modification will dis tax exemption. Customswill verify both documents and physical cargo condition.

2. Full Clearance Flow (Huangpu / Nansha Port, Guangzhou;Yantian / Shekou, Shenzhen)

1. Overseas loading & pre-submission Overseas shipper loadscontainer and arranges sea shipment. 3–5 days before vesselarrival, Pujiang International pre-checks all documents andpre-submits data on Single Window, declaring regulatory code 4561,filling original export declaration number and return reason inremarks.

   Cross-customs-region return: If original export port differsfrom return port, normal general trade needs data migration fromoriginal customs. Cross-border e-commerce (9610/1210) allowscross-region return without returning to original export port.

2. Vessel arrival & document exchange Exchange delivery order fromshipping line against original / telex release B/L, pay documentexchange fee.

3. Inspection & risk control Automatic X-ray scanning; physicalinspection may be arranged for high-risk cargo. Customs verifiesitem name, , packaging, original status and mixedprohibited items. Additional for metal, dangerous goods,food etc.

4. Formal customs declaration via Single Window Declare with code4561, link original export declaration. Customs conducts documentreview and price verification.

5. Tax assessment

for exemption: Customs approves, customs duty& import VAT exempted, no tax payment required.

Not (over 1 year, non- reason, processedgoods): Tax levied as general import cargo.

1. Customs release Release notification issued once document review/ inspection passed.

2. Container pickup & inland delivery Pujiang arranges containerpick-up and trucking to factory or bonded maintenance warehouse.Bonded repair service available in FTZ.

3. Reference Clearance Cost (2026 market rate, excludinginternational ocean freight)

ItemGuangzhou (Nansha/Huangpu)Shenzhen(Yantian/Shekou)RemarksCustoms Brokerage FeeCNY 500–1000 per shipmentCNY500–800 per shipmentPujiang standard CNY800 per shipment, document review,declaration & inspection coordination includedDocument Exchange FeeCNY300–600 per shipmentCNY300–500 per shipmentCharged by shipping lineTHC Terminal Handling ChargePer container typePer container typeTerminal chargeCustoms Inspection FeeCNY200–3000 per inspectionCNY200–3000 per inspectionOnly when inspected, including unstuffing, lifting &reloadingPort Storage FeeCNY0.5–1.2 per MT per dayCNY0.5–1.2 per MT per day4 free storage days normally, overtime container rentalseparateInland Trucking (Pearl River Delta)CNY800–1500 per containerCNY700–1400 per containerDepends on distance & container type

Tax certificate (tax repayment / non-rebate certificate) appliedfrom tax bureau, no official fee, lead time 3–5 workingdays.

4. Key Risk Reminders

1. Original status verification: No secondary processing or addedspare parts. Simple unpacking & cleaning may be accepted asoriginal condition; modification will void tax exemption.

2. Time limit: Tax exemption window is 1 year after exportcustoms release. Cargo returned after 1 year will be taxednormally.

3. Tax certificate is critical: If export rebate has been obtained,tax must be repaid and certificate issued before customs acceptstax-exempt return declaration.

4. No mixed cargo: No unrelated goods inside container, otherwisecargo may be detained or audited.

5. Declaration deadline: Submit customs declaration within14 days after vessel entry, late declaration surchargeapplies.

6. Restricted goods such as hazardous waste / solid waste re and cannot be declared directly under 4561.