Ask about defective shipment

Question: My company previously imported a shipment for export production, code LH: E31, but due to unused defective goods. Currently, my side is importing 1 shipment to replace this shipment and not pay. Please advise me:
- The shipment has entered an error, do I have to return it? Because related to liquidity
- What type of shipment do I re-import?
Reply:
In the case of Production - Export, when the import of the shipment fails but it is unusable and the partner agrees to return the compensation shipment for replacement, the enterprise must follow procedures for re-importing the shipment. compensate for errors of the same type E31 with previous faulty import shipments
The handling of incorrectly entered consignments depends on the agreement between the two parties:
- Or return
- Alternatively, choose to transfer domestic consumption, sell scrap (and pay tax as prescribed) or destroy under the supervision of the Customs and not pay taxes.
Regarding the payment terms for the defective shipment, in case the two parties agree to offset the amount paid for the defective shipment, the company must not pay for this shipment when importing defective goods. The time for expressing the payment method is to be deducted on the declaration, in addition to showing this deducted information in the notes on the declaration.
When making a settlement report, the company will be required to produce supporting documents for not paying for this shipment