第三条转出企业未经实质性加工的保税料件不得进行出区深加工结转。
Article 3 No bonded materials of a move-out enterprise may be transferred out of the export processing zone for deep processing unless they have been processed substantially.
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 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.
应用推荐