加工复出口的产品免征关税和增值税。
The export tax and value added tax on the products processed and exported orientated.
进口机械设备的复出口的手续比较复杂，最好通过海关咨询一下。
Re-export of imported machinery and equipment more complicated procedures, it is best consult pass through customs.
原产地证明书及外货复出口原产地证明书在二页以上时，应加盖骑缝章戳。
Certificate of Origin or a Certificate of Re-Export shall bear a stamp at the place where the pages meet when it is over two pages.
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)。
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.
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