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从广义上讲,加工贸易是外国企业(通常是工业发达国家和新兴工业化国家和地区的企业)以投资的方式把某些生产能力转移到东道国或者利用东道国已有的生产能力为自己加工装配产品,然后运出东道国境外销售。这种跨越国界的生产加工和销售,成为加工贸易的显著特征。
In a broad sense, the processing trade is the process by which foreign enterprises (usually industrialized and newly industrialized countries and regions) invest some capacity in the host country or make use of the existing capacity of the host country to process the fabricated products for themselves , Then shipped out of the host country overseas sales. This kind of cross-border production, processing and sales has become a prominent feature of the processing trade.