Article 27 in the case of urgent need for processing of export goods, the operating enterprise may, upon ratification of the customs, interchange bonded materials with non bonded materials.
第二十七条因加工出口产品急需，经海关核准，经营企业保税料件与非保税料件之间可以进行串换。
Article 21 Goods imported through the agency of a foreign trade enterprise shall not be transferred or sold to the non-bonded areas without authorization.
第二十一条外贸企业代理进口的货物不得擅自转让、销售到非保税区。
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