第一条为鼓励外商投资企业履行其产品出口合同所需进口料、件加工复出口,扩大出口创汇,根据《中华人民共和国暂行海关法》和国务院关于鼓励外商投资的有关规定,特制定本办法。第二条外商投资企业应按本办法规定享受其优惠并承担报关、纳税义务,其进出 Article 1 To encourage foreign-invested enterprises to perform re-exports of imported materials and parts required for the export contracts of their products, and to increase foreign exchange through exports, these Measures are formulated in accordance with the Provisional Customs Law of the People’s Republic of China and the State Council’s regulations on encouraging foreign investment. . Article 2 A foreign-invested enterprise shall enjoy its preferential treatment and undertake customs declaration and tax payment obligations in accordance with the provisions of these Measures.