1. Goods transported from non-bonded areas to bonded areas will not be refunded (exempted). When purchasing goods from outside the bonded area, enterprises in the bonded area must report and record the relevant contents of special VAT invoices to the tax authorities. If these goods are exported or re-exported after processing, they may apply for export tax refund (exemption) according to these regulations. Departure tax rebate scheme

2, export enterprises outside the bonded area to carry out processing trade, if the imported materials are purchased from enterprises in the bonded area, can be implemented according to the current tax policy of feeding and processing. Otherwise, enterprises outside the region will pay customs duties and value-added tax to the customs.

3. The export goods of export enterprises in bonded areas outside China shall be refunded in accordance with the current measures for the administration of export tax rebates.