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Free Trade Zone

Brief Introduction to Customs Clearance for Goods in Free Trade Zone

  1. Where a free-trade-zone enterprise transports any goods to a tax area or a bonded area, the duty-payer shall, after such goods have been stored in a Depot in the free trade zone, report by electronic transmission of the declaration sheet to the Customs in accordance with the relevant importation regulations, and may transport such goods out of the free trade zone only after having completed the customs clearance procedure and having obtained a release message, and shall comply with the relevant regulations governing the importation and the storage of foreign goods in bonded areas.

  2. For any goods transported from a tax area to a free-trade-zone enterprise, the exporter of the goods shall, after such goods have been stored in a Depot in the free trade zone, report, by means of electronic transmission of the declaration sheet to the Customs, and shall, after having completed the export clearance procedures and obtained a release message in accordance with relevant exportation regulations, deliver the goods to the free-trade-zone enterprise. However, in the case that the exporter of the goods does not seek to apply for duty drawback, and the goods conform to the relevant exportation regulations, the goods may be delivered directly to the free-trade-zone enterprise against the relevant commercial invoice or manifest. Where the goods entered from a tax area are stored in a Depot in a free trade zone for direct export, the exporter of such goods shall report by means of electronic transmission of the declaration sheet to the Customs, and shall then complete the export customs clearance procedures and obtain a release message before loading such goods on board the shipping vessel (aircraft) for export.

  3. For any goods which are transported from a bonded area to a free-trade-zone enterprise, the exporter of the goods shall report by electronic transmission of the declaration sheet to the Customs in accordance with the relevant regulations governing bonded goods, and may deliver the goods to the free-trade-zone enterprise only after having completed the export customs clearance procedures and having obtained a release message in accordance with the relevant exportation regulations. Bonded goods transported from a bonded area stored in a Depot in a free trade zone for direct export thereof; to this end, the exporter of such goods shall report, by electronic transmission of the declaration sheet to the Customs in accordance with relevant regulations governing bonded goods, and shall complete the customs clearance procedures and obtain a release message in accordance with relevant exportation regulations before loading the goods on board the shipping vessel (aircraft) for export.

  4. Under any of the following circumstances, a free-trade-zone enterprise shall declare supplementary payment of import duty with the Customs:

(1). Where the free-trade-zone enterprise has discovered on its own that the stored goods are lost due to theft.

(2). Where the free-trade-zone enterprise has discovered during its inventory check that the quantity of the stored goods is less than that recorded in the books .

(3). Where any duty-free goods shipped to a tax area for repair, test, inspection, contracted processing, or exhibition have not been shipped back to the free trade zone within six months from the approval date;

(4). Where an extension is approved, but the duty-free goods are not shipped back to the free trade zone before the expiration of the extension deadline.

(5). Where any goods originally transported into the free trade zone by a free-trade-zone enterprise for its operational use have been used for non-operational purposes.

(6). Waste material, waste and scraps generated in the course of production shall be kept in separate storage, and a list there of shall be prepared and submitted to the management authority; the management authority shall dispose of such waste and scraps in the presence of Customs. Waste and scraps with residual value may be imported to tax areas after leviable duty and dues thereon have been assessed or exempted.

  1. The free-trade-zone enterprise shall attend to the following matters related to the annual inventory process:
    (1). A notification shall be submitted to Customs and recognized by Customs no less than two (2) weeks before the scheduled inventory date.
    (2). The minimum length of time from the date of inventory check in the preceding year to the annual inventory check date of the current year shall be not less than ten (10) months, while the maximum length of time shall not exceed fourteen (14) months; however, the aforesaid intervals may be shortened or extended in the case of extraordinary situations, with prior approval of Customs.
    (3). Upon conclusion of the annual inventory check, the free-trade-zone enterprise shall prepare two copies of inventory lists and final settlement statements, respectively, of the goods for sales requirements inside and outside the free trade zone and of the machinery and equipment for its personal use inside the free trade zone. The inventory lists shall be submitted to Customs for future inspection within one month from the day following the date of the conclusion of the inventory check. Where circumstances require, an application for a one-month extension may be filed with Customs prior to the expiration of said deadline.
    (4). Where an inventory shortage is found during the inventory inspection process conducted by Customs, a supplementary payment of import duty to Customs shall be processed and statements shall be prepared within 10 days from the day following the date on which the supplemental tax notice was issued by Customs. Where an inventory surplus is found during the inventory inspection conducted by Customs, an explanation shall be made, and at the same time the records on the accounting books shall be updated.

  2. Where a free-trade-zone enterprise is approved to close down its business operation, or its operation permit is invalidated or revoked, it is required to attend to the following matters:

(1). The free-trade-zone enterprise shall stop the storage of duty-free goods from the day following the date of the approval of the free trade zone management authority for the closing of the operation.

(2). The free-trade-zone enterprise shall, within two (2) weeks from the day following the date of approval of the management authority, conduct the closing inventory check, and prepare and submit inventory lists and final settlement statements according to the regulations.

(3). In the event of an inventory shortage of any duty-free goods or machinery and equipment for its own use, supplementary payment of leviable duty shall be made to the Customs; the remaining goods, machinery and equipment for its own use in stock shall be subject to the monitoring and control of the free trade zone management authority before the processing of transfer or tax assessment or exemption for such goods or re-export of the goods.

Last updated:2021-07-27 Click times:82