Where the method in paragraph 2 of Article 5 is used, deductions made for the value added by further processing shall be based on objective and quantifiable data relating to the cost of such work.

• 如使用第5条第2款规定的方法，则对进一步加工增值所作的扣除应根据与此项工作费用有关的客观和可量化的数据。