(1) Capital construction materials and import equipment can enjoy duty-free and import - related VAT free.

①Machines, equipment needed for infrastructure projects inside the zone and capital construction materials for building and warehouse construction inside the zone are excused from taxes;

②Machines, equipment, modules and other spare parts for maintenance needed for company production inside the zone are excused from taxes;

③Office supplies in a reasonable amount for enterprises and administrative agencies inside the zone and machines and equipment imported by the companies inside the zone for personal use are excused from taxes.

(2)Imported goods in the zone are bonded.

(3)Goods in the territory (refer to inside the territory and outside the zone, the same below) entering into the zone is deemed as being exported and can get tax rebates.

(4)Goods in the zone selling to places in the territory should go through declaration formalities in accordance with relevant provisions and be taxed according to the actual state of the goods.

(5)Goods transactions between enterprises in the region are exempt from VAT and consumption tax.