For imported materials and parts under the item of processing with imported materials, the finished products shall be re-exported within 1 year upon the date of import.
进料加工项下进口的料件，应自进口之日起1年内加工成品返销出口。
Processing of imported raw materials used for production, more effective products that improve the quality and service life.
出于采用进口原料加工制作，更有效提高产品质量和使用寿命。
Article 3. Customs duties and product tax (or VAT) shall be exempted on the amount of imported materials actually used in the processing of products for export.
第三条对专为加工出口商品而进口的料、件，海关按实际加工复出口的数量，免征进口税、产品税(或增值税)。
Article 3. Customs duties and product tax (or VAT) shall be exempted on the amount of imported materials actually used in the processing of products for export.
第三条对专为加工出口商品而进口的料、件，海关按实际加工复出口的数量，免征进口税、产品税(或增值税)。
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