全部

1·Notwithstanding Article 303 (duty Drawback), no Party shall apply a customs duty to a good, regardless of its origin, imported temporarily from the territory of another Party for repair or alteration.

尽管有条款303(退税)，任何协议方不应对从协议另一方临时进口进行维修及改进的货物，不论其原产地，收取海关税。

2·Article 2 export enterprises shall complete the formalities for the obtaining of customs declaration form for export drawback at the customs in accordance with these Provisions.

第二条出口企业应按本办法的规定向海关办理申领出口退税报关单手续。