Rule 2 (1) the goods listed in the heading of tax shall be deemed to include the incomplete or unfinished products of the goods, so long as the incomplete or unfinished products have the basic characteristics of the complete or finished products at the time of import or export, and shall also be deemed to include the unassembled products at the time of import or export of the complete or finished products of the goods (or the goods which can be classified as the complete or finished products according to this subsection) Parts or disassembled parts.<br>
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