如需出售或转让，应经原审批机关批准，并按规定向主管海关办理补税手续。

If they need to be sold or transferred, they shall be approved by the original approving authority and the procedures for making up the tax shall be handled at the competent Customs authority.

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定期负责将公司外销转内销料件进行统计，并在海关办理补税手续；

Stated gathering the material list transferred from export to domestic warehouse, and pay their duties to Customs;

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