第六十二条 已缴纳出口关税的出口货物，因品质或者规格原因原状退货复运进境，并已重新

缴纳因出口而退还的国内环节有关税收的，纳税义务人自缴纳税款之日起1年内，可以向海

关申请退税。

纳税义务人向海关申请退税时，应当提交下列材料：

（一）《退税申请书》；

（二）原出口报关单、税款缴款书、发票；

（三）货物复运进境的进口报关单；

（四）收发货人双方关于退货的协议和税务机关重新征收国内环节税的证明。

Article 62 Where any duty-paid export goods are shipped back in their original 

shape to the Chinese mainland as returned goods due to the reason of quality or 

specification, if the duty and/or tax payer has repaid the internal taxes rebated for 

export, it may, within one (1) year as from the date on which the duties are paid, file an application with Customs for Customs to refund the duties. 

When filing the application with Customs for Customs to refund the duties, the duty 

and/or tax payer shall submit the following materials: 

(a) the Duty/Tax Refund Application Form; 

(b) the original export declaration form, the Duty/Tax Payment Record, and the 

invoice; 

(c) the import declaration form for shipping the goods back to the Chinese 

mainland; and 

(d) the agreement signed by and between the consigner and the consignee on 

returning the goods, and the evidentiary document proving the repayment of the 

internal taxes rebated for export as issued by the tax authority. 

第六十三条 已缴纳出口关税的货物，因故未装运出口申报退关的，纳税义务人自缴纳税款之

日起1年内，可以向海关申请退税。

纳税义务人向海关申请退税时，应当提交下列材料：

（一）《退税申请书》；

（二）原出口报关单和税款缴款书。

Article 63 Where an application is filed for canceling the declaration of duty-paid 

export goods that fail to be loaded and exported for any reason, the duty and/or tax 

payer may, within one (1) year as from the date on which the duties are paid, file an 

application with Customs for Customs to refund the duties. 

When filing the application with Customs for Customs to refund the duties, the duty 

and/or tax payer shall submit the following materials: 

(a) the Duty/Tax Refund Application Form; and 

(b) the original export declaration form and the Duty/Tax Payment Record.