CUSTOMS DECLARATION PROCEDURES FOR DOMESTIC CONSUMPTION OF PROCESSING PRODUCTS AND EXPORTED MANUFACTURED GOODS.

In cases where goods are raw materials or materials that have been transformed into finished products due to a change in their intended use, or are consumed domestically, the customs declarant shall declare the initial raw materials, materials, and finished products separately on the declaration form. Specifically, they shall declare the finished products on one line, and no taxes shall be levied on the line for the finished products. The initial imported raw materials and materials (under the "separate management code" item of the declared line "Transformed from raw materials or materials into finished products") shall be declared and taxed on the subsequent lines of the declaration form. The policy on commodities shall apply to finished products in accordance with the relevant laws and regulations.