退关货物又称出口退关货物，是指向海关申报出口并获准放行，但因故未能装上运输工具，经发货单位请求，退运出海关监管区域不再出口的货物。
退关货物很快被存入仓库。
已征出口关税的货物，因故未装运出口，申报退关的。
Goods for which export duties have been paid fail to be exported due to certain reasons, and an application has been filed for customs declaration back into the country.
出口货物办理退税后发生退货或者退关的，纳税人应当依法补缴已退的税款。
If the exported goods are returned by the buyer or the Customs authorities subsequent to the refund of VAT, the taxpayer shall repay the VAT refunded in accordance with the law.
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