What happens when the stock does not sell?
Include an unsold-stock decision in the initial China launch brief. Record who owns the inventory, who pays storage while a decision is pending and who authorises a proposed exit. Separate the commercial question of whether to continue selling from the physical and customs question of how goods can move. This article focuses on stock in the bonded retail import workflow. It does not provide a single procedure for every customer return, general-trade shipment or product recall.
Separate customer returns from unsold bonded inventory
A consumer parcel coming back after delivery and inventory that has remained in bonded storage have different histories. Record the original order or stock entry, current location, customs status, batch and physical condition before proposing the next step. Avoid using one generic “returns” instruction for both. For returned parcels, ask the responsible team to assess the applicable procedure and whether the goods can be accepted at the proposed destination. A refund in the sales platform does not by itself resolve the stock record or authorise a warehouse movement.
Know which official procedure is relevant
GACC Announcement 2025 No. 79 addresses destruction and return shipment of specified bonded ecommerce goods. It permits an application for destruction in defined circumstances where the goods cannot be returned, including expired or unsaleable damaged stock. It also specifies customs treatment for return shipment abroad of bonded retail import goods. The announcement is not blanket permission to discard inventory or redirect it to domestic wholesale. Review the actual stock and proposed action with the responsible customs participants before issuing an operational instruction.
Build an evidence pack while records are available
Our suggested decision pack includes the stock-entry reference, item and batch quantities, current storage location, reason for the proposed action and condition evidence. Add the commercial owner’s instruction and any proposed receiving party at origin. Reconcile the pack with the warehouse count before commissioning transport or disposal. Photograph and record relevant condition findings using the agreed procedure. Keep the approval and execution records together so the commercial team can explain what happened to the stock after it stopped appearing as saleable inventory.
Compare the whole exit cost and decision time
Request the costs of continued holding, inspection or recounting, preparation, movement and the reviewed exit procedure. Add the expected recoverable product value separately. Use project-specific quotations and confirmed milestones; do not assume an automatic tax refund or a fixed exit duration. If a return to origin is being considered, confirm the receiving party and destination import requirements as well. For destruction, agree the responsible participants and required records before authorisation. The cheapest physical movement can still be unusable if its proposed destination cannot accept the goods.
Our view: set an escalation trigger before stock becomes urgent
We recommend an agreed review point tied to weak sales, remaining shelf life or a change in channel demand. At that point, the commercial owner should receive a stock reconciliation and a list of feasible actions still requiring confirmation. This makes the decision explicit while there is time to assess it. For a TAPO discussion, provide the inventory history, quantities, condition, proposed destination and commercial instruction. We assess the coordination needed for the project without promising that every batch can be returned, converted or destroyed through the same route.