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Article 7 Imported materials of the opening cities and areas with the exemption or reduction of tax are used by projects and units only and cannot be transferred， sold or used for other purposes without authorization of departments in charge and after Customs procedures have been wound up.
Article 8 In the opening cities and areas， manufactured products processed or assembled with imported materials， parts and components that are exempted from tax shall be re-exported.
When the manufactured products referred to in the preceding section of this Article are switched to be sold in the home market upon approval， enterprises concerned shall report to the Customs authorities in advance and go through import procedures according to regulations. Meanwhile the Customs shall levy the exempted tariffs on materials， parts and components imported.
Article 9 Import of materials， parts and components for export-Oriented processing projects or the transfer of processed semi-manufactured products to another factory for processing shall be carried out under the supervision and control of the Customs and shall be handled according to the Customs regulations.
Article 10 Goods imported or exported in the opening cities and areas of which the import and export are restricted by the State or governed by the licence regulations of the State shall be handled according to the State regulations.
Article 11 Smuggling acts in violation of these Regulations and other stipulations of the Customs and other acts violating the supervision and control stipulations of the Customs shall be dealt with according to “The Customs Law of the People''s Republic of China” and other relevant laws and regulations.
Article 12 These Regulations shall go into effect on April 1， 1989.