The obligatory applicant shall observe the following requirements for imported or manufactured products that need to be returned or destroyed because they fail inspection:
1.Return shipment: to provide the central competent authority with copies of export related documents to close the case or crosscheck information on return shipment with the Customs to close the case within three months after the products are returned.
2.Destruction: to apply to the central competent authority by presenting a destruction plan, destroy products and request for closing the case.

When accepting applications for destroying products as mentioned in subparagraph 2 of the preceding Article, the central competent authority shall review the content of destruction plan, including serial number of the application, name of products, specifications, quantities, place of destruction, means of destruction and subsequent disposition of wastes, etc.
The central competent authority approves the destruction plan mentioned in the preceding paragraph may dispatch personnel or commission other organizations/bodies to witness the destruction and take photos or video recording the critical processes for documentation. Where the process of destruction does not comply with that stated in the destruction plan, destruction shall be stopped and carried out at a later time after correction is made by the obligatory applicant upon receipt of notice from the central competent authority.

The personnel witnesses the destruction shall confirm that the products are destroyed to unusable status after completion of the destruction and note down the checks and date of destruction on the destruction report, which shall be sent to the central competent authority for closing the case. A copy of the destruction report and related documents shall be kept for subsequent checks.