With the approval of the State Council, the taxation policy on returned exported goods due to force majeure of Covid-19 pandemic is hereby announced as follows:

1.	The goods which  are declared to export from 1 January 2020 to 31   December 2020 are exempt from import duties, import VAT and consumption tax if they are returned as they were exported within one year from the date of export due to force majeure of Covid-19 pandemic, and the export customs duties paid shall be refunded.
2.	For the goods fulfilling clause 1, where the export tax rebate has been applied, the rebate of VAT, consumption tax shall be paid.
3.	From the date of issuance of this  Announcement,  when the returned goods which fulfill clause 1 are imported, the enterprise shall obtain a certificate of tax payment for export goods (not refunded) issued by competent tax authority prior to applying for exemption of tax to customs.
4.	From 1 January 2020 to the date of issuance of this  Announcement, the import customs duties,  import VAT and consumption tax collected for the returned goods which fulfill clause 1 shall be refunded upon enterprises’ application. Thereinto, where the import VAT and consumption tax have not been deducted, enterprises shall obtain the Certificate of Proving Collected VAT and Consumption Tax on Exported but Returned Goods Have Not Been Deducted Due to Force Majeure of Covid-19 Pandemic prior to applying for refund of import customs duty, import VAT and consumption tax which have been collected. Where the import VAT and consumption tax have been deducted, enterprises may only apply for refund of import customs duty which has been collected.  The import consignee shall apply for tax refund to customs before 30 June 2021.
5.	For the goods fulfilling clause1, 3 and 4, the import consignee shall submit a written statement to prove the reason for return is force majeure of covid-19 pandemic. Customs shall handle aforesaid tax refund as per the statement.
6.	Ministry of Finance,  General Administration  of Customs and Taxation Administration are commonly responsible for explaining this Announcement.