Where export customs duties shall be levied on the export products under processing trade, the customs shall collect the export customs duties pursuant to the relevant provisions.

 
  • 加工貿易項下的出口產(chǎn)品屬于應當征收出口關(guān)稅的,海關(guān)按照有關(guān)規定征收出口關(guān)稅。
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