2005年1月1日起,从中国香港进口的91个税目机械产品实行零关税。91个税目中,现有制造产品66个,拟制造产品25个。主要有制冷压缩机、过滤和净化机器、包装机、石油钻机、工程钻机和混凝土泵送机械等。这些产品从香港进口享受零关税,要求必须在香港进行实质性加工,并在当地增值30％以上(即在香港获得的原料、组合零件、劳工价值和产品开发支出价值额合计与出口制成品离岸价格的比值要大于或等于30％),最后的 January 1, 2005 onwards, imported from Hong Kong, China 91 tax items mechanical products zero tariffs. Among the 91 tax items, there are 66 existing manufacturing products and 25 are intended to be manufactured. There are refrigeration compressors, filtration and purification machines, packaging machines, oil rigs, engineering rigs and concrete pumping machinery. These products enjoy zero tariffs on imports from Hong Kong and require substantive processing in Hong Kong. After the value added of more than 30% in Hong Kong (ie the total value of raw materials, composite parts, labor value and product development expenses obtained in Hong Kong and the value of exported manufactured goods FOB ratio is greater than or equal to 30%), the last