在企业进出口贸易行为中,退换货物、退运货物、退关货物三者定义不同,管理规定也各不相同。加工贸易成品退换是加工贸易企业生产经营活动中常见的一种贸易行为。近年来,随着我国加工贸易进出口业务量的不断增长,加工贸易企业成品退换的商品种 In the enterprise import and export trade behavior, the returned goods, returned goods, customs clearance of the three different definitions of goods, the management requirements are also different. Finished product processing and trade returned is a trading activity common to processing and trading enterprises. In recent years, with the continuous growth of China’s import and export of processing trade, the trade goods returned by processing trade enterprises