f9503869__PRC_designated_economic_areas__Use_and_final_destinations
[0] (v) [Duty and VAT obligations] It is subject to duty and VAT. If the finished goods consist of both imported and locally purchased components, the customs shall levy duty and VAT on the amount of imported components only.[4] [Use and final destinations] 
Finished goods, consisting of imported components, are 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