经营企业进口全部或者部分原辅材料、零部件、元器件、包装物料（以下简称料

经营企业进口全部或者部分原辅材料、零部件、元器件、包装物料（以下简称料件），经加工或装配后，成品复出口。手册需提前向商检、海关备案申报，海关审批通关手册之后，方能进行货物进口报关。
一般情况下不需要缴纳关税和增值税，节约企业成本

結果 (英文) 1:

Trading company to import all or part of the raw materials, parts, components and packing materials (hereinafter referred to as materials and parts), after it has been processed or assembled and exported finished products. Manual prior to inspection, customs declaration, customs customs clearance after manual approval, before import customs clearance of the goods.Generally do not need to pay the customs duty and sales tax, saving costs

結果 (英文) 3:

All or part of the business of imported raw and auxiliary materials, spare parts, components and packing materials (hereinafter referred to as materials), after processing or assembling, finished comeback. Manual inspection and customs declaration, the Customs approval of the customs clearance manual, before the declaration of the customs clearance of goods.Generally do not need to pay customs duties and value-added tax, saving the cost of enterprises