以出顶进
Go out and go in
以上为机器翻译结果，长、整句建议使用 人工翻译 。
对以出顶进国产棉未经加工而从海关监管库直接出口的，不再办理退税。
With respect to the domestic cotton under exports substituting imports that is directly exported from the Customs' supervision warehouse without being processed, tax shall not be rebated.
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