第一条　为促进加工贸易健康发展,加强和规范海关对加工贸易跨关区深加工结转的管理,根据《中华人民共和国海关法》和有关法律、行政法规的规定,制定本办法。第二条　本办法中的加工贸易保税货物跨关区深加工结转是指加工贸易企业将保税进口料件加工的产品转至另一直属海关关区 Article 1 These Measures are formulated in accordance with the provisions of the “Customs Law of the People’s Republic of China” and other relevant laws and administrative regulations in order to promote the healthy development of the processing trade and to strengthen and standardize the management of the deep-processing carried over by the customs in the cross-customs area of ​​processing trade. Article 2 The Processed Trade of Bonded Goods for Processing in these Measures refers to that the processing trade enterprises transfer the products processed by the bonded imported materials to another customs territory directly under the customs