f9503869__PRC_designated_economic_areas__Use_and_final_destinations
[0] (ii) [Duty and VAT obligations] Exempted from duty and VAT, if the bonded goods after processing are shipped out of China within one year.[3] [Use and final destinations] 
Bonded goods used exclusively in the manufacture of export products by enterprises within the FTZ
HKTDC Forum: Customs & Tariffs - Duty and VAT rules in PRC designated economic areas
Use and final destinations