The best you get is the rework requirements, I would consider returned product to be "reworked" into salable material again.
What the SQF Code says
18.104.22.168 The responsibility and methods outlining how ingredients, packaging materials, or products are reworked shall be documented and implemented. The methods applied shall ensure:
i. Reworking operations are supervised by qualified personnel;
ii. Reworked product is clearly identified and traceable
; iii. Each batch of reworked product is inspected or analyzed as required before release;
iv. Inspections and analyses shall conform to the requirements outlined in element 2.5.6; and
v. Release of reworked product shall conform to element 2.4.7 22.214.171.124 Records of all reworking operations shall be maintained.
Not for manufacturers, but the FDA food code has some guidance on returned items:
3-306.14 Returned Food and Re-Service of Food. (A) Except as specified in ¶ (B) of this section, after being served or sold and in the possession of a CONSUMER, FOOD that is unused or returned by the CONSUMER may not be offered as FOOD for human consumption. P (B) Except as specified under ¶ 3-801.11(G), a container of FOOD that is not POTENTIALLY HAZARDOUS (TIME/TEMPERATURE CONTROL FOR SAFETY FOOD) may be RE-SERVED from one CONSUMER to another if: (1) The FOOD is dispensed so that it is protected from contamination and the container is closed between uses, such as a narrow-neck bottle containing catsup, steak sauce, or wine; or (2) The FOOD, such as crackers, salt, or pepper, is in an unopened original PACKAGE and is maintained in sound condition.