Enforcement Rules of the Customs Act Article 49

The term "raw materials" as set forth in the Article 59, Paragraph 1, of the Act shall denote the components of exported goods, or materials which are not the constituents of exported goods, but are essential for direct use in order to assure the quality of exported goods, and which will be consumed or can no longer be used continuously or repeatedly once they are put to use in the manufacturing process.The term “self-use machines” as set forth in the Paragraph 3, Article 59, of the Act shall denote the machines used directly for manufacturing or processing export goods; the term “equipment” shall denote the equipment, machines and parts used in the production process to ensure proper functions of self-use machines, excluding expendable materials or indirect materials.