This item shall be interpreted in accordance with the guidelines on consumption of inputs in the production process contained in Annex II and the guidelines in the determination of substitution drawback systems as export subsidies contained in Annex III.

• 此应依照附件2中的关于生产过程中投入物消耗的准则和附件3中的关于确定替代退税制度为出口补贴的准则予以解释。