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| 21. | exemption mechanism |
| 免税机制 |
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| 22. | tax exemption certification |
| 免税证 |
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| 23. | special exemption |
| 特殊免税 |
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| 24. | piration of the period for exemption |
| 免税期满 |
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| 25. | release without payment of duty |
| 免税放行 |
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| 26. | exemption from tax as raw material |
| 原料免税 |
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| 27. | non-taxable interest income |
| 免税利息收入 |
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| 28. | allowable expense |
| 免税支出 |
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| 29. | exempt from taxes |
| 免税的 |
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| 30. | free territory |
| 免税区 |
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