In cases where the import duties have been levied on imported materials according to the State regulation for processing trade when they enter into China, and the products manufactured with the imported materials or imported materials are exported within
In cases where the import duties have been levied on imported materials according to the State regulation for processing trade when they enter into China, and the products manufactured with the imported materials or imported materials are exported within
加工贸易的进口料件进境时按照国家规定征收进口关税的，其制成品或者进口料件在规定的期限内出口的，海关按照有关规定退还进境时已征收的关税税款。