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根据国家时加工贸易和征收出口关税的有关管理规定,现将加工贸易项下出口应税商品征收出口关税有关问题公告如下:一、加工贸易项下出口应税商品,如系全部使用进口料件加工的产(成)品,不征收出口关税。二、加工贸易项下出口应税商品,如系部分使用进口料件加工的产(成)品,则按海关核定
According to the relevant state regulations on processing trade and the collection of export duties, the relevant issues concerning export duties on exportable taxable goods under processing trade are hereby announced as follows: 1. Export of taxable commodities under processing trade shall be subject to the following conditions: Processed products (into) goods, do not impose export tariffs. Second, the export of taxable goods under the processing trade, if the use of imported materials processing part of the production (into) products, according to the Customs approval