The materials, parts, components, packaging and consumption materials required for processing the export orientated products are fully bonded.
加工出口产品所需的原材料、零部件、元器件、包装物件及消耗性材料全额保税。
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.
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 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.
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。
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