[Article 40] Duty reduction or exemption shall be granted to goods imported or exported by the Special Economic Zones and other specified areas, and by Sino-foreign joint ventures, contractual joint ventures and wholly foreign-owned enterprises, and to go
[Article 40] Duty reduction or exemption shall be granted to goods imported or exported by the Special Economic Zones and other specified areas, and by Sino-foreign joint ventures, contractual joint ventures and wholly foreign-owned enterprises, and to go
第四十条经济特区等特定地区进出口的货物，中外合资经营企业、中外合作经营企业、外资企业等特定企业进出口的货物，有特定用途的进出口货物，用于公益事业的捐赠物资，可以减征或者免征关税。