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。

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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。

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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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