You need the following for return cargo:

-a set of import certificate (invoice, packaging list, contract)

-export customs declaration and verification sheet (original copy is needed)

-return agreement (Chinese and English translations)

-fact sheet (Chinese and English translations)

-a set of export certificates (invoice, packaging list, contract)

-non-tax refund export certificate (if tax has already been refunded, arrears must be made first)

-return affairs and overseas contact email

-IPPC or woodless packaging statement

-one customs clearance and authorisation sheet, one non-commodity and custom inspection authorisation sheet, two commodity and custom inspection authorisation sheet.

Customs clearance for return must be made within one year for the return cargo, only after within one year of export then returns can be made. If returns are made over one year, customs will follow normal trade procedures for tax payments.