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.

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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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如船只撤换或延期或退关等而未及时通知卖方停止交货，在装港发生的栈租。

Or the cargo be shut out etc., and the Seller be not informed in good time.

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