CUSTOMS ADMINISTRATION, MOF Order is hereby given, for the revision of Paragraphs 4 and 10 of the "Operation Directions Governing the Recording and Offsetting on Account of Business Tax on Imported Raw Materials for Export Products" (revised directions come into force on July 17, 2025)

The revisions to the Operation Directions Governing the Recording and Offsetting on Account of Business Tax on Imported Raw Materials for Export Products are as follows:

1. 1. Renames "export processing zones" to "technology industrial parks". (Amendment to Paragraph 4)
   2. The term "Customs Website" is revised to "Customs-Port-Trade Single Window," and the wording is adjusted accordingly to reflect actual practices. (Amendment to Paragraph 10)