f9503869__PRC_designated_economic_areas__Use_and_final_destinations
[0] (iv) [Duty and VAT obligations] It is considered to be import and subject to duty and VAT. [Use and final destinations] 
Bonded materials, parts and components sold by an enterprise situated inside the FTZ to an enterprise situated outside the FTZ (elsewhere in the PRC)
HKTDC Forum: Customs & Tariffs - Duty and VAT rules in PRC designated economic areas
Use and final destinations