Regulations Governing the Establishment and Management of Bonded Warehouses Article 26

Where bonded goods stored in a bonded warehouse according to Article 17 and Paragraphs 1 to 3 of Article 36 are returned to the seller, the following provisions shall be observed:1. Where the goods are returned to a seller inside a taxed zone, both the seller and the buyer shall jointly complete an application for the return of merchandise and submit the application to Customs for approval; upon receipt of approval by Customs, the parties concerned should process the customs declaration of such returned goods.2. Where the goods are returned to a seller inside the Technology Industrial Parks, Science Parks, Agricultural Technology Parks, Bonded Factories, Free Trade Zones or Logistics Centers, the seller and the buyer shall jointly complete a declaration form and process the declaration of goods with Customs.