Effective date: -- -- Department: Subject: unknown Tax Collection and Administration Interim Measures for the Tax Administration of Export Processing Zones
(No.155  of the State Administration of Taxation)
In order to strengthen and perfect the administration of processing trade, in accordance with the spirit of the Reply of the State Council on the Interim Measures for the Supervision and Regulation of Export Processing Zones by the Customs of the People’s Republic of China (No. 38
 of the State Council), these Measures are formulated upon the consent of the General Administration of Customs.
I. Export processing zones refer to the enclosed areas which are put under the special supervision of the customs upon the approval of the State Council.
II. With regard to the goods shipped from export processing zones to other areas, the customs shall handle the import entry formalities in accordance with the relevant provisions on imported goods and levy value-added tax and consumption tax on the goods d. Goods carried by enterprises outside export processing zones (hereinafter referred to as outside enterprises) into such zones shall be deemed as exported goods, and the customs shall handle the customs clearing procedure for export and issue exported goods declarations (exclusively for export rebates).
The term “outside enterprises” as mentioned in these Measures shall refer to enterprises with the power to engage in import and export trade, including foreign trade (industrial and trade) companies, foreign-funded enterprises and domestically-funded manufacturing enterprises with the power to engage in import and export trade.
III. With regard to the materials which are sold by outside enterprises to enterprises within export processing zones (hereinafter referred to as inside enterprises) and carried into export processing zones for the use of inside enterprises, such as home-made equipments, raw materials, components, packing materials and basic materials (excluding water, electricity and gas) used for infrastructure construction and for building the infrastructure and office places of processing enterprises and administrative departments, outside enterprises may apply to the tax authorities for tax rebate or exemption upon the strength of the export goods declaration (exclusively for tax rebates) issued by the customs and other tax rebate voucher that currently works.
With regard to the consumer goods and means of conveyance which are sold by outside enterprises to inside enterprises and administrative departments and carried into export processing zones, the customs shall not issue any export goods declaration (exclusively for tax rebates), and no tax shall be rebated or exempted.
With regard to the materials which are sold by outside enterprises to inside enterprises and