退关，又称出口退关，指出口货物在向海关申报出口后被海关放行，但因故未能装上运输工具，发货人请求将货物退运处海关监管区域不再出口的行为。出口货物的发货人或其代理人在得知办结出口海关手续的货物未装上出境运输工具并决定不再出口之日起码日内向海关申请退关，经海关核准并撤销出口申报后，凭海关签注的单证提货，运出海关监管场所。已缴纳了出口税的退关货物，可以自缴纳税款之日起一年内向海关申请退税。

在英文中，可以用“shut out”表示“退关”。有关“shut out”的英文解释如下所示：

“Shut out in Exports means, bringing back the goods to shipper’s premises after completion of customs export clearance procedures. ‘Shut out’ can happen due to cancellation of export order, non fulfillment of quality specifications or change of goods shipped or any other reasons. Once exporter realizes and decides, not to ship the goods to the overseas buyer after completion of export procedures, he seeks permission from customs to take back the goods to his premises. In some cases of ‘shut out shipment’, the cargo would have already moved to load port. However, the cargo can be brought back to the supplier’s premises by completing necessary formalities with customs.”

对于“退关货物”，可以用“shut-out cargo/goods”或“shut-outs”表示。

例句1：

Shut-out goods refer to goods which are not carried on the intended vessel or aircraft.

Shut-out goods that were originally intended to be exported and sent to Free Trade Zones (FTZs), authorised piers and places may be re-imported into a licensed warehouse (for dutiable goods) or Zero GST warehouse (for non-dutiable goods) due to the following reasons:

Change of departure date or time;

Change of transportation mode (for example, from air to sea);

Cancellation of shipment; and

Non-fulfillment of goods’ quantity or specifications.

退关货物是指未能装上预定船舶或飞机的货物。

拟运送至自由贸易区、授权码头和场所的退关货物可基于以下原因再次进口存入保税仓库（对于应税货物）或零消费税仓库（对于免税货物）：

更换出发日期或时间；

更换运输方式（比如，空运改为海运）；

取消装运；和

货物数量或货物规格不达标。

例句2：

When obtaining the permit, please note:

The previous Customs export permit number must be declared in the “Previous Permit No.” field;

The licensed warehouse number issued to the licensed warehouse by Singapore Customs must be declared in the “Place of Receipt Code” field;

A lot number provided by the licensed warehouse for the re-bonding of the dutiable goods into the licensed warehouse must by declared in the “Current Lot Number” field; and

Indicate “the goods are shut-out cargoes” in the “Traders’ Remarks” field.

获得许可证时，请注意：

须在“前一许可证编号”处填写之前的海关出口许可证编号；

须在“收货地点代码”处填写新加坡海关分配的保税仓库编号；

须在“当前批号”处填写保税仓库针对存入的应税货物提供的批号；并且

须在“交易商备注”处注明“属于退关货物”。

来源：

MBA智库百科；

https://howtoexportimport.com/Difference-between-shut-out-cargo-and-short-shipme-243.aspx；

https://www.customs.gov.sg/businesses/importing-goods/import-procedures/re-importing-shut-out-goods