f9503869__PRC_designated_economic_areas__Use_and_final_destinations
[0] (iii) [Duty and VAT obligations] Exempted from duty and VAT, if the bonded goods after processing are shipped out of China within one year. Security for duty and VAT shall be provided under security account system. [Use and final destinations] 
Bonded goods delivered to enterprise outside the FTZ for exclusive use in the manufacture of export products
HKTDC Forum: Customs & Tariffs - Duty and VAT rules in PRC designated economic areas
Use and final destinations