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.

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。

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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.

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。

youdao