For goods imported into China via CBEC, the Chinese domestic agent of the exporting company, or its authorised postal/express delivery enterprise, are allowed to apply for sales return. Returned goods should be qualified for second-time sale and should arrive, in original condition, at the customs supervision area within 30 days from clearance. Relevant tax will not be levied.

In practice, due to the complexity of returning goods back to bonded areas or even to the original exporting country, some companies may stock the goods outside customs supervision areas. There are potential risks of violating relevant provisions such as being considered as reselling CBEC retail imports and/or failing to meet the requirements regarding qualified consumers.