An enterprise applies to the Customs at the designated destination for return of imported goods transferred between customs. After verifying and canceling electronic data on customs transfer, the Customs at the designated destination input “return” sign in electronic data of Declaration Form for Exported Goods Transferred Between Customs of the People's Republic of China, add remark with “return” on the Declaration Form for Exported Goods Transferred Between Customs of the People's Republic of China, and go through the formalities for export customs transfer.