| 1. | Article 14 . the raw materials , fuel , spare parts , component parts , fittings , complementary materials , packing materials imported so as to fulfill the contract on products ' export by foreign - invested enterprises and those including reasonable quantities of medium , catalyst , abrasive stuff , and fuel etc . ( unless otherwise stipulated by the state ) directly used up during the production course of export commodities , shall be exempted from tariff , import link tax
十四、外商投资企业为履行产品出口合同所需进口的原材料、燃料、散件、零部件、元器件、配套件、辅料和包装材料，以及直接用于加工出口产品而生产过程消耗掉的数量合理的触媒剂、催化剂、磨料、燃料等(除国家另有规定外) ，免徵关税和进口环节税。 |
