Act for the Establishment and Management of Free trade zones｜第 23 條｜航政｜Act｜In Force
第 五 章｜交通部｜v1.0
Last Amended: 2019-01-16
Goods to be transported from a free trade zone to a tax area by a free-trade-zone enterprise shall be subject to the assessment and levy of customs duty, commodity tax, business tax, tobacco and alcohol tax, tobacco health and welfare surcharges, trade promotion service fees, and harbor service dues in accordance with relevant acts and regulations applicable to import of goods; provided, however, that the customs value shall be evaluated on the products processed, manufactured, sorting, simple processed, examined, or tested within a free trade zone based on the price of configuration of such products at the time of exit from the free trade zone after the added value thereof accruing within the free trade zone is deducted. Services to be rendered or sold to a tax area by a free-trade-zone enterprise shall be subject to assessment or levy of business tax in accordance with the act.