实质性加工 meaning in English
substantial transformation
Examples
- Export products from places outside the development zones or exported on behalf of others outside the zones , for which the material processing of value added less than 20 % , shall also be subject to duty - payment according to the regulations
企业从区外收购或代理出口产品，未在区内进行实质性加工并增值百分之二十以上的，照章征收出口关税。