Act for the Establishment and Management of Free trade zones｜第 25 條｜航政｜Act｜In Force
第 五 章｜交通部｜v1.0
Last Amended: 2019-01-16
Where any tax-free goods, machinery or equipment of a free-trade-zone enterprise needs to be transported to a tax area for repair, test, inspection, and/or commissioned processing, with prior approval of Customs, the tax bonding may be exempted from provided that if the same are returned to the free trade zone within six (6) months since the approval, the pending case may thereafter be closed accordingly. If the same is not returned upon expiration of the six-month deadline, it shall be declared to Customs for supplemental payment of the duty and taxes. Under a special circumstance as approved by Customs via application, the goods transported to a tax area as referred to in the preceding paragraph may be exported directly without having to be returned to the said free trade zone, and the pending case may thereafter be closed accordingly. In the case of the extension of the deadline to return to the free trade zone as referred to in the first paragraph, an application shall be filed with Customs elaborating the causes in writing along with supporting documents and certificates; provided, however, that the extension is subject to a limit of six (6) months. The goods to be transported from a free trade zone to a tax area for exhibition by a free-trade-zone enterprise shall apply to the regulations set forth in the preceding three paragraphs.