| 1. | Because every factory or business , established in sez is new , imports of capital and consumer goods are exempted from customs duties
由于特区建立的工厂和企业都是新的，所以进口的生产资料和消费品要免征进口税。 |
| 2. | The raw aterials ( including indirect materials and packaging materials ) and equipments without setting price that are needed to be imported for the processing trade shall be exempt from customs duty
加工贸易项目所需进口的原材料（包括辅料和包装物料） 、不作价设备，免征关税。 |
| 3. | Inbound or outbound articles registered with the customs and temporarily exempted from customs duty upon approval shall be brought out or into the territory again by the person on his own
第三十二条经海关登记准予暂时免税进境或者暂时免税出境的物品，应当由本人复带出境或者复带进境。 |
| 4. | [ article 32 ] inbound or outbound articles registered with the customs and temporarily exempted from customs duty upon approval shall be brought out or into the territory again by the person on his own
第三十二条经海关登记准予暂时免税进境或者暂时免税出境的物品，应当由本人复带出境或者复带进境。 |
| 5. | Machinery , equipment and other materials for capital construction required by the construction of infrastructure within vacation areas shall be exempted from customs duties and product taxes ( or value - added taxes )
（三）建设度假区基础设施所需进口的机器、设备和其他基建物资，免征进口关税和产品税（增值税） 。 |
| 6. | For the project in line with “ the state guiding category of encouraged projects established by foreign companies ” , the imported equipments for investment are exempt from customs duty and vat in china
凡是符合国家外商投资项目产业目录中鼓励类的项目，经省发改委确认后，外商作为投资的进口设备即可免关税和增值税。 |
| 7. | Because every factory or business established in the sezs is new , imports of capital and consumer goods ( except cigarettes and liquor ) are exempted from customs duties , and a uniform 15 % income - tax rate is applied
因为经济特区中每一个工厂或企业都是新建的，所以进口资本货物和消费品（烟、酒除外）可以免除海关税，只收取统一的15 %税率的所得税。 |
| 8. | Building materials , production and management equipment , transportation equipment and office supplies imported for enterprise use and included in the total amount of investment by enterprises with foreign investment established within the areas , as well as settling - in articles and transportation equipment imported in reasonable quantities by foreign investors or technicians or other personnel residing in the areas , shall be exempted from customs duties and consolidated industrial and commercial taxes
（二）区内的外商投资企业在投资总额内进口自用的建筑材料、生产经营设备、交通工具和办公用品；常驻的境外客商和技职人员进口的安家物品和自用交通工具，在合理数量范围内，免征关税和进口工商统一税。 |
