第二条出口企业应按本办法的规定向海关办理申领出口退税报关单手续。

Article 2 export enterprises shall complete the formalities for the obtaining of customs declaration form for export drawback at the customs in accordance with these Provisions.

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第二条出口商品的海关估价应是成交价格，即该出口商品售予境外的应售价格。

Article 2 the prices of export commodities to be appraised by the customs shall be the transaction prices, that is, the prices at which the export commodities are sold abroad.

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第二条国家实行出口食品生产企业备案管理制度。

Article 2 the state applies the filing management system to export food manufacturers.

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