For the goods declare in Fanglue Center and transit to inland and outside of the Center,value-added tax and consumption tax will be collected according to relevant regulations by Customs.

For the goods inland outside of Fanglue Center which enter into the Center will be regarded as export goods, and the declaration issued by the Customs. The related companies may apply for refund (exemption) according to rules.

For the machines made in China as well as the transport equipment inland and outside of the central . The related companies may apply for refund (exemption) according to rules.

For the consumer goods as well as the transport equipment inland and outside of the central,which transit into Fanglue Center for administrative departments and companies, Customs shall not issue Export Goods Declaration, the tax department will not refund (exemption).

For the goods inland and outside of the central,which sales, declare and brought into the center, all export sales invoices must be issued.

Simple processed Goods of Companies within Fanglue Central,that exported directly or sold to other companies within the center, exempt from value-added tax and consumption tax . For the export goods of companies in the center, the tax department will not refund (exemption).

For the goods transport and trade between the companies in Fanglue Center , Fanglue Center and Export Processing Zones, Bonded Logistics Center (Type-A ) or Bonded Logistics Park (Linkage of port and zone) ,exempt from value-added tax, consumption tax.