What is Return of Finished Products Processed with Imported Materials or Supplied Materials
It refers to exported finished products processed with imported materials or supplied materials  are imported because of quality issue, specification problem or other reasons and re-exported after re-processing, repair or exchange of products of the same type.The supervision code for return of finished products processed with imported materials or materials supplied by clients is 4600.

The applicable scale: the supervision mode is not applicable for the return export for the remaining parts and materials, leftovers and wastes that produced during Processing with supplied materials or imported materials , and is not applicable for imported materials that are returned to abroad because of quality issue, specification problem or other reasons and not exchange and import materials of the same type. 

Guangzhou customs agent team of RenFan Supply Chain helped import a shipment with spare parts of welders under the supervision mode 4600 this year. As pictured, we share the the China customs declaration sheet for the shipment and also the relevant product info. 

Please noted that the importation for return of  finished products processed with imported materials or supplied materials does not need to pay import duty and value added tax.