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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关税和税率一、关税种类：·进口税除了符合法规给予免予征收关税特权的商品之外，任何进口商品在过海关时都要征收进口税。

TARIFF AND DUTY RATES 1. Types of Duty: Import Duty Import duties are levied on any imported goods before releasing them from the custody of Customs;

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关税和税率一、关税种类：·进口税除了符合法规给予免予征收关税特权的商品之外，任何进口商品在过海关时都要征收进口税。

TARIFF AND DUTY RATES 1. Types of Duty: Import Duty Import duties are levied on any imported goods before releasing them from the custody of Customs;

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