One, supplied materials treatment reappears mouth, below the superintendency of custom, but lest impose value added tax 2, receive makings treatment, free tax zone imports goods, below the superintendency of custom, duty-free.

• 一、来料加工复出口，在海关的监管下，可以免征增值税二、进料加工，保税区进口货物，在海关的监管下，免税。