2. If all goods are returned to the country during the export collection period, the exporter shall handle the import declaration procedures for the returned goods with the original export declaration form (collection form) and export collection verification to the customs. The original export declaration form shall be retained by the customs, and the corresponding export receipt verification form shall be cancelled (with the customs' special seal for documents added on the export receipt verification form). At the same time, the import declaration form shall be issued (with the original export declaration number indicated in the remarks column). The exporter shall present the import declaration form issued by the customs, a copy of the original export declaration form, and the original export receipt verification cancelled by the customs to the foreign exchange bureau to handle the cancellation of the return amount in the original export receipt verification form.

3. If the export goods are partially returned, the exporter shall handle the import declaration procedures with the customs based on the original export declaration. The customs shall annotate the actual quantity and amount of the returned goods on the export declaration form, and then return them to the exporter. At the same time, an export return goods import declaration form shall be issued (with the original export declaration number indicated in the remarks block), and the exporter shall present the import declaration form issued by the customs The original export declaration form and the verification of export receipts shall be cancelled by the foreign exchange bureau, and the amount of foreign exchange receivable under the corresponding export verification form for the export goods shall be cancelled