Because the repaired articles are temporarily returned to China and returned abroad after repair, they belong to bonded import and need to pay a certain amount of deposit (depending on special circumstances or small value of the goods, they are also exempted from payment), which will be returned to the enterprise after the goods are returned. In addition to providing normal customs declaration materials, repair agreement, export contract, original export goods declaration form, situation description and letter of guarantee shall be provided during import customs declaration. After approval, the customs officer shall first pay the guarantee according to the approved amount, and then import customs declaration. The process is similar to that of general trade import. After the goods are repaired and repaired for export before the date specified in the letter of guarantee, then go through the verification procedures for the repaired items, return the deposit, and the whole repair is completed.