一、退税范围：（一）因海关误征，多纳税款的；（二）海关核准免验进口的货物；在纳完关税后，发现有短卸情事，经海关审查认可的；（三）已征出口税的货物，因故未装运出口，申报退关经海关查验属实的。但因故退还我国的出口货物，已征收的出口关税不予退还；因故退还的... First, the scope of the tax rebate: (a) because of the customs miscarriage, taxpayers; (two) approved by the customs exemption of imported goods; after the completion of customs duties found short-listed incidents, approved by the Customs examination and approval; (c) Levied on export tax of goods, for some reason not shipped out of the shipment, the declaration of customs clearance by the Customs inspection is true. However, for the sake of returning the export goods of our country, the export duties that have been collected will not be refunded;