Legal basis: "the State Council on the approval of national high-tech industrial development zones and related policy provisions of the notice"
Article 4 of the tariff preferential issues related to import and export goods in accordance with the following provisions: (a) high-tech industrial development zones in the high-tech enterprises for the production of export products imported raw materials and components, exempt from import licenses, the Customs and Excise Department with the export contract and the approval of the Export Development Zone Customs with the export contract and high-tech industrial development zones of the approval documents acceptance. (b) With the approval of the Customs, high-tech enterprises can set up bonded warehouses and bonded factories in high-tech industrial development zones. Customs in accordance with the relevant provisions of import processing, the actual number of processed exports, exempted from import tariffs and import product tax, value-added tax. (C) The exported products produced by high-tech enterprises are exempted from export tariffs, except for those products which are restricted from export by the state or otherwise stipulated. (D) bonded goods into domestic sales, must be approved by the original approval department and customs license, and tax according to the rules. Which belongs to the state implementation of quota and import license management of products, need to be in accordance with the relevant provisions of the State to apply for approval of the import procedures and apply for import licenses. (E) high-tech enterprises for high-tech development and domestic production of instruments and equipment can not be, with the approval of the approval of the department's approval of the documents, after examination by the Customs and Excise Department, exempted from import duties. Customs deems it necessary to set up agencies or stationed in high-tech industrial development zones supervision team, the management of import and export goods.