Metadata
Author: ParaCrawl Corpus
Data
English[en]
Bonded warehouses and bonded factories may, upon approval by the Customs, be built in the experimental area and the Customs shall exercise supervision and control over the imported raw materials and parts and components in the same way as it deals with imported materials for processing. The Customs shall, based on the actual processed and exported quantities, grant exemption from import duties and product tax on the link of import or value added tax. Export products shall be exempted from export duties.
Chinese[zh]
经海关批准,开发区内可设立保税仓库、保税工厂,海关按照进料加工有关规定,对进口的原材料和零部件进行监管,按实际加工出口数量,免征进口联税和进口环节产品税或增值税,出口产品免征出口关税。