The goods carried abroad from Zhuhai Park shall be exempted from export tariff, unless it is otherwise prescribed by any law or administrative regulation.

Chapter III Supervision Over the Goods Carried Between Zhuhai Park and Any Outer Area

Article 17 The goods of Zhuhai Park that are carried to any outer area shall be deemed as being imported, and the customs shall go through procedures according to relevant provisions on the import of goods. If it needs to be levied taxes, the taxes shall be levied according to the real condition of the goods when they are departing from the Park; if they are commodities subject to quota-based or license-based administration, the enterprise within the Park or the consignee in the outer area shall, in addition, show the import quota or license to the customs.

The goods, which enter the outer area via Zhuhai Park in the manner of general trade and for which the visa-issuing institution of Hong Kong or Macao has issued the CEPA preferential certificate of origin, may enjoy zero tariff preference of CEPA according to relevant provisions.

Article 18 The leftover materials and the waste products produced during the process of processing or production of an enterprise within the Park, as well as the packing materials arising out of processing, production, storage, transport, etc. may, if the enterprise within the Park has filed a written application and the customs grants the approval, be carried to the outer area, and the customs shall levy taxes according to the real condition of the goods when they are departing from the Park. If they are commodities subject to import quota-based or license-based administration, the import quota or the license does not need to be obtained; while if they are wastes listed into the Catalogue of Wastes Banned From Import or other hazardous wastes, and need to be disposed of out of the Park, the enterprise concerned shall, upon the strength of the materials such as the approval document of the administrative institution of Zhuhai Park and that of the local environmental protection administrative department at the municipal level, go through the exit procedures at the customs.

Where an enterprise within the Park sells the defective products produced during the process of processing or production to the domestic market out of the Park, the customs shall levy taxes according to the real condition of the goods when they are sold to the domestic market. If they are subject to import quota-based or license-based administration, the enterprise shall in addition show the import quota or license to the customs.

Article 19 Where the goods of Zhuhai Park are carried to the outer area, the enterprise within the Park, the consignee in the outer area or their agent shall go through the declaration procedures at the customs.

Article 20 Where an enterprise within the Park allocates goods by crossing different customs areas or an enterprise at another place purchases goods in Zhuhai Park by crossing different customs areas, it may go through the declaration procedures either at the competent customs of Zhuhai Park or at the customs at the locality of the enterprise of other place.

Article 21 Where an enterprise within the Park needs to carry molds, raw materials, semi-finished products, etc. to any outer area for processing, it shall, before the outward processing, go through the procedures for outward processing at the competent customs of Zhuhai Park upon the strength of the documents including the contract or agreement for commissioned processing, a photocopy of the commissioned enterprise's business license, and the document affixed with the seal of the enterprise within the Park on confirmation of the commissioned enterprise's production capacity.

The time limit of entrustment of an enterprise in the outer area for processing may not exceed six months, and the processed goods shall be carried back to Zhuhai Park on schedule. In case the leftover materials, waste products, defective products or byproducts resulted during the process of outward processing in the outer area are not carried back to Zhuhai Park, the customs shall levy taxes according to the real condition of the goods. The enterprise within the Park shall, upon the strength of the application letter for commissioned processing in the outer area and other relevant documents, apply to the customs for going through the procedures for inspection, release and writing-off.

Article 22 An enterprise within the Park may, upon approval of the competent customs of Zhuhai Park, display its commodities in the outer area, or carry on the exhibition of commodities in the outer area, and shall, according to relevant provisions of the customs on goods of temporary entry or exit, go through the procedures for entering or exiting the Park.

Article 23 The machines, equipments, molds, office supplies, etc. used in Zhuhai Park and under the customs' supervision may, after the enterprise within the Park or the administrative institution of Zhuhai Park has filed a written application to the competent customs of Zhuhai Park which has granted the approval and made registration, be carried to the outer area for test or repair. If the enterprise within the Park carries molds to the outer area for test or repair, it shall preserve the samples or pictures of the molds.

The machines, equipments, molds, office appliances, etc. carried to the outer area for tests or repair may not be used for processing, production or use in the outer area, and shall, within 60 days as of being carried out, be carried back to Zhuhai Park. In case they cannot be carried back on time due to certain reasons, the enterprise within Zhuhai Park or the administrative institution of Zhuhai Park shall, within seven days before the expiry of the time limit, apply to the customs in writing for renewal, provided that the extended period may not exceed 30 days.

The machines, equipments, molds, office appliances, etc. carried back to Zhuhai Park after test or repair may not be replaced. Where the original parts, fittings, or accessories are replaced with new ones, the original ones shall also be carried back to Zhuhai Park. As for the domestically produced parts, fittings or accessories used to replace the original ones in the outer area, if the tax is refundable, the enterprise within the Park or in the outer area shall file an application, and the competent customs of the Park shall go through the procedures in accordance with relevant provisions on the export of goods, and issue the proving page of the declaration form for the export of goods.

Article 24 The goods entering Zhuhai Park from outer area shall be deemed as being exported, and the customs shall go through procedures in accordance with relevant provisions on the export of goods. If the goods are taxable commodities for export, taxes shall be levied according to relevant provisions; if they are commodities subject to quota-based or license-based administration, the enterprise within the Park or the consignor in the outer area shall in addition show the export quota or license to the customs.

The tax rebate of the goods shall be handled in accordance with the following provisions, unless it is otherwise prescribed by laws or administrative regulations:

(1) As for the domestically produced machines, equipment, raw materials, parts, components, elements and packing materials carried from the outer area into Zhuhai Park for the use of an enterprise within the Park, as well as a reasonable quantity of materials for basic construction, which are needed in constructing infrastructures, or needed by an enterprise or the administrative department for production and office buildings, the customs