Major Preferential Treatments for Enterprises of export-oriented manufacturing & compensation trade：

    1. All the raw materials (including subsidiary materials and packaging material), spare parts and equipment for projects of export-oriented manufacturing & compensation trade are exempted from Customs tax and business and sales unified tax; the export of the finished products are free of Customs tax and business and sales unified tax also. 
 
    2. Except the items restricted by the government, for the approved contract (including compensation trade), the export of the finished products are not managed by export permit only after they are approved by the Customs according to the contract. The commodities under supervision of quota limitation, they are controlled by Guangdong Economy & Trade Provincial Commission with authorization from Ministry of Trade & Economy. 
 
    3. Machines, equipments, devices & raw materials (including decoration materials) and fuels for projects of export-oriented manufacturing & compensation trade (including articles controlled by the State) are free of Customs import permit. The Customs check the contract only. 
 
    4. Vehicles for production or special-purpose vehicles (excluding sedans and minibus) for projects of export-oriented manufacturing & compensation trade are free of Customs tax after approved by Guangdong provincial Economy & Trade Commission. 
 
    5. Daily necessities within the quantity limit, controlled by the State, which are brought through the Customs by technicians who are sent by overseas parties to work in this kind of enterprise, and brought out after some periods, are free of Customs tax, free of guarantee deposit after the enterprise submits the certificate of guarantee.