| 1. | If , under special circumstances , the aforesaid goods must be transferred to , or sold in non - bonded areas , they shall be regarded as imported goods , and the persons concerned shall present import licence as prescribed by the state , and pay import duty and product tax in the link of import ( i . e . tax on added value ) or consolidated industrial and commercial tax
如遇特殊情况需将货物转让、销售非保税区的，则视同进口，应交验国家规定的进口许可证，并缴纳进口关税和进口环节的产品税（增值税）或工商统一税。 |
