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What will be the “duty treatment” code of returned export –goods?

Regarding exports of domestic products for any reason after the re-import, there are three types of duty treatment for declaration:

(1) Code "55" (for duty-free goods which are returned after export): refers to no longer export after import.

(2) Code "71" (domestic products to be re-export): refers to those goods to be re-exported after re-import.

(3) Code "99" (Others): refers to the exported goods, re-import after export and those goods in accordance with the provisions of Article 53 of the Customs Act, such as the exhibits, which are re-imported, are free of statistics as well.
Although duty treatment code"71" and "99" both refer to domestic products, which to be re-exported ,applies a different situation.

For those goods which declare code"71" need not be verified by the original export declaration, but released after depositing taxes guaranty; declare duty treatment code "99", the original export declaration shall be verified, but do not have to deposit tax guaranty.

Duty treatment code "99" refers to those goods which do not have to enter in the account that will or will not re-export, can not be audited or traced by the Customs, so this is only limited to the adoption of bonded goods, exhibits and samples of goods, etc., have to declare to the duty treatment code " 99 ", should be a more comprehensive manner.


Contact point : Clearance Division I

TEL : (03)3834161 ext 226










Issued:Clearance Division I Release date:2021-04-21 Click times:136