对外加工装配是来料加工、来样加工和来件装配的统称。它是由外方（委托方）提供原材料等必要的生产要素，由我方（承接方）按照委托方提出的质量、规格、式样、商标等要求进行加工、装配，将成品交给委托方，同时按合同规定向委托方收取一定的工缴费的涉外经济活动。这一活动 External processing and assembly is processing, sample processing and assembly of parts collectively. It is by the foreign side (commissioned party) to provide the necessary raw materials and other production factors, by our side (the undertaking party) in accordance with the entrusting party’s quality, specifications, style, trademarks and other requirements for processing, assembly, the finished product to the client, At the same time according to the provisions of the contract to pay the commission to pay a fee for the foreign economic activities. This activity