Customs Exemption:   -Exemption of production line machineries and equipment from payment of customs   tariffs (first-hand machineries) -The return of customs tariffs paid for the import of raw materials used for the production of export commodities   -Exemption of production line machineries and equipment from payment of customs   tariffs (first-hand machineries) -The return of customs tariffs paid for the import of raw materials used for the production of export commodities