复出口

加工复出口的产品免征关税和增值税。

The export tax and value added tax on the products processed and exported orientated .

根据海关规定，这些展品不可以手提带离中国，必须通过运输途径复出口。

According to Customs regulation , such items cannot be hand-carried out of China and should re-export by freight .

加工贸易是指一国从国外进口主要原材料、零部件，加工装配后复出口的一种贸易方式。

Processing trade means a country importing main raw materials and auxiliary parts to be processed or assembled and re-exported .

转口货物按保税货物处理，在复出口的条件下免税。

Transit goods shall be treated as bonded goods , and shall be exempted from duty if they are to be re-exported ;

经营单位应签订进出口对口合同，原料进境后加工复出口期限不得超过半年。

The operating unit shall sign the import-export counter-purchase contract , and the processing and re-export period upon import of raw materials may not exceed half a year .

原产地证明书及外货复出口原产地证明书之格式，由贸易局依各项货品或用途之需要分别定之。

The formats of the certificate of origin and those of the certificate of re-export shall be ordained by the boft , according to the different needs of specific commodities or functions .

加工贸易是指从境外保税进口全部或部分原辅材料、零部件、元器件、包装物料（进口料件），经境内企业加工或装配后，将制成品复出口的经营活动。

Processing trade is an operational activities , which import all or parts raw materials , components , packaging materials ( imported materials ) from abroad , processing or assembly by enterprises within the territory after the resumption of exports of finished products operations .