What kind of customs declaration documents are required for the return of leftover materials from processing trade to the port? Can the documents alone be used for the return?

What kind of customs declaration documents are required for the return of leftover materials from processing trade to the port? Can the documents alone be used for the return? 

Many processing plants produce various types of bonded leftover materials such as metals, plastics, and circuit boards. They choose to have these materials recycled in an environmentally friendly manner and complete the manual verification for customs clearance. Many customs officers and business managers are not familiar with all the required customs declaration documents and are worried that without the necessary documents, they will be unable to proceed with the process. This article explains the required materials in plain language and also provides solutions for handling situations where the documents are incomplete. 

II. List of Complete Declaration Documents for the Return of Processing Trade Offcuts to the Port 

It is divided into three categories: enterprise basic information, declaration documents, and supporting materials for overseas recovery. All of them are indispensable. 

(1) Basic Bonded area information of the enterprise 

Processing trade electronic manual / Golden Two electronic account book; 

2. The leftover materials correspond to the original import customs declaration form, import packing list and invoice. 

3. By-product Detail Ledger: Material type, weight, quantity, corresponding material consumption table; 

4. Business license of the enterprise, customs declaration registration information. 

(2) Paper/ electronic documents for customs declaration 

Return application report for leftover materials, stating the reasons for the return, the inability to be sold domestically, and the application for return to the port for recycling. 

2. "Declaration Form for Destruction and Disposal of Goods under Customs Processing Trade" 

3. Packing list for leftover materials, weighing sheet, and actual photos of the goods; 

4. Declaration of Entrustment (to be provided when entrusting the customs declaration agency for declaration); 

5. Submit the declaration form for return goods through a single window. The supervision method should be selected as 0864 for re-export of imported by-products / 0865 for re-export of imported leftover materials. 

(3) Hong Kong Environmental Protection Recycling Supporting Documents (Essential for Verification) 

The recycling and disposal agreement signed by the enterprise with the licensed environmental protection recycling company in Hong Kong; 

2. Certificates of Qualification from Hong Kong Environmental Protection Agencies (WEEE License, Waste Disposal Permit); 

3. The receipt form for the delivery of goods to Hong Kong, as well as the complete destruction/decomposition report; 

4. All the videos and photos taken throughout the process must be completely destroyed. The customs will verify the clearance based on the verification results. 

III. Key Question: Can all documents be used to handle the return of leftover materials? 

1. Missing core key documents: cannot directly handle the return shipment 

The following materials are mandatory review documents for the customs. Any absence will result in the rejection of the application. 

• No valid processing trade manual/ledger; 

• The original import customs declaration form is missing, and there is no data on consumption. Therefore, it is impossible to verify the usage of the bonded materials. 

• There is no formal environmental protection disposal agreement in Hong Kong, and no qualified recycling companies for cooperation. 

We are unable to provide the list of leftover materials, their weights, or supporting photos of the goods. 

Reason: The bonded leftover materials are considered as goods under customs supervision. The customs must verify the source and destination of the materials based on all the relevant documents to ensure that all the goods are completely exported and properly disposed of, and to prevent the bonded materials from flowing into the domestic market privately and to avoid tax evasion risks. 

2. Loss of secondary documents: Can be reissued and then processed normally. 

Only a few documents were lost. There is no need to reject the return shipment. Just reapply through the corresponding channel. 

1. Lost original import customs declaration form: Print the customs declaration record from the customs agency or the single window. 

2. Loss of account books and consumption rate sheets: The enterprise reorganized its production records and re-prepared detailed reports. 

3. Insufficient photos and bill sheets: Conduct a re-count and weighing, and take on-site photos for record-keeping. 

3. The consequences of being unable to complete the key documents completely 

It is impossible to use the exit and re-entry recycling channel, and the manual cannot be properly verified and approved. 

2. The customs will check the flow of the bonded materials. In case of serious violations, the customs will require the payment of additional tariffs and value-added taxes. 

3. There are risks of abnormal account records and a decline in the enterprise's credit rating. 

IV. Quick Solutions for Insufficient Documents 

Contact professional Hong Kong environmental protection recycling service providers in advance, assist in sorting out missing information, guide the preparation of account books and application reports. 

2. If the import documents are lost, retrieve the historical customs declaration data from the International Trade Single Window. 

3. For factories that produce surplus materials on a long-term basis, establish a monthly inventory ledger for the surplus materials, keep photos and weighing records, to prevent shortages of orders in the future. 

4. Prioritize choosing recycling enterprises that possess complete Hong Kong qualifications. Provide disposal contracts and recycling reports at one time to reduce information gaps. 

The customs declaration of leftover goods from the port includes three types of materials：Bonded accounting records, customs declaration documents and Hong Kong environmental treatment materials. Both the declaration and the verification of clearance require complete collection of all these materials. 

2. Manuals, import customs declaration forms, and Hong Kong qualification handling documents are considered core documents. Their absence will prevent the immediate processing of a return shipment; ordinary tally sheets, photos, and other secondary documents can be supplemented. 

3. In advance, prepare and keep a detailed record of production scraps, and cooperate with licensed and reputable recycling companies. Prepare all the necessary documents at one time and successfully complete the return procedures and the tax exemption verification of the manuals. 

Hong Kong Tel: 852-52664790. Liangji Recycling and Reuse Co., Ltd. has obtained international certifications such as quality management (ISO 9001), environmental management (ISO 14001), and information security management (ISO 27001). It is safe, formal and professional. We offer a one-stop service for recycling, reusing, and destruction in Hong Kong. - Looking forward to your call and jointly starting a new chapter where environmental protection and value coexist!