limitations and conditions as may be prescribed by the competent authority. 3. The implementation of this Article shall be in accordance with the duty drawback schemes specified in the customs law of the Community. ARTICLE 27 Duty and Value Added Tax Remission Schemes 1. The Partner States agree to support export promotion by facilitating duty and value added tax remission schemes. 2. For purposes of this Article the Partner States may establish duty and value added tax remission schemes. 3. The implementation of this Article shall be in accordance with the duty and value added tax remission schemes specified in the customs law of the Community. ARTICLE 28 Manufacturing under Bond Schemes 1. The Partner States agree to support export promotion by facilitating manufacturing under bond schemes within their respective territories. 2. The procedure for manufacturing under bond shall allow imported goods to be used in a customs territory for processing or manufacture. 3. Duty and taxes shall be payable on compensating products at the rate of import duty appropriate to them. 4. The implementation of this Article shall be in accordance with the manufacturing under bond schemes specified in the customs law of the Community. ARTICLE 29 Export Processing Zones 1. The Partner States agree to support the establishment of export processing zones. 26