FTZ目前最常见的业务是代加工和保税展示。这个案例，应该是进料加工，那

At present, FTZ's most common business is contract processing and bonded display. In this case, it should be processed with imported materials. Then the customer will return it to the supplier (warehouse) in the area in the form of "return and exchange". No tax is involved. <br>If the general trade method was used for the entry declaration at the time, it will be returned to the FTZ first and then renewed. Entry is subject to taxation. <br>The method of tax rebate, processing and re-exporting goods with imported materials, implements the method of "levying first and refunding later"

At present, the most common business of FTZ is agent processing and bonded display. In this case, it should be processing with imported materials, so the customer returns it to the supplier (warehouse) in the area in the form of "return and exchange", which does not involve tax<br>If the entry declaration at that time is in the form of general trade, it shall be returned to FTZ first and then re entered, which shall be taxed.<br>The way of tax refund, processing re exported goods with imported materials, and the way of "first levy and retreat" shall be implemented

At present, FTZ's most common business is agency processing and bonded exhibition. In this case, it should be the feed processing, then the customer returns it to the supplier (warehouse) in the region in the form of "return and exchange", which does not involve tax. If the entry declaration was made by general trade at that time, it would be returned to FTZ and then re-entered, which would be subject to tax. The way of tax refund, import processing and re-export goods, the implementation of the "first sign back" way.