1. In accordance with Regulations Governing return of export products for any reason.

2. How to apply: When declaring returned export products, taxpayers shall provide original export declaration photocopies or copies approved by Customs. In addition to general import declaration procedures, taxpayers shall also describe the following items in column "Other declarations":

(1)Date of declaration, Declaration No. and Request Duty Refund

(2)Returned for some reason without reversion, or exported from domestic enterprise before and then returned for repair, maintenance or replacement in order to be re-exported

(3)Items returned for repair or maintenance

3. Qualifications: export products returned for repair or maintenance may be declared import by original exporters or manufacturers. If those export products must be imported by other manufacturers for specific reasons, taxpayers should provide authorization consents from original exporters and other certified documents, approved by import customs, to make import declaration.