Is this sentence correct?

[Annecy]

As planned, the following items have been handed over to the client except item#XXX. Mr. X said that it would not be invoiced / charged to the client as the item had been returned / cancelled.

 

[tedtmc]

not a teacher

As planned, the following items have been handed over to the client except item#XXX( should be a colon here : follow by the items.) Mr. X said that it(which item? item xxx?) would not be invoiced / charged to the client as the item had been returned / cancelled.

 

[sarat_106]

As planned, the following items have been handed over to the client except item #XXX. Mr. X said that (it) the same would not be invoiced / charged to the client as it has (the item had) been returned / cancelled.
.

Delete words in braclets.