Regulations Governing Customs Clearance for Goods in Free Trade Zones｜第 4 條｜關務｜Regulation｜In Force
財政部｜v1.0
Last Amended: 2025-05-09
Matters subject to the autonomous management of a free-trade-zone enterprise are as follows ： 1. Report of foreign goods to be stored. 2. Report of goods for export. 3. Report of goods transported to another free trade zone. 4. Customs clearance for goods transported to tax area(s) or bonded area(s). 5. Customs clearance for goods from tax area(s) or bonded area(s) for storage in the free trade zone. 6. Report of goods traded within the free trade zone. 7. Handling of the matters related to the repair, testing, inspection, exhibition, and/or contracted processing of goods; handling of commissioned matters related to the repair, testing, inspection, and contracted processing of goods. 8. Report of the storage of goods (products) specified in Paragraph 1 of Article 15 of the Act. 9. Report of goods (products) exported to foreign countries as specified in Paragraph 1 of Article 16 of the Act. 10. Bookkeeping for goods and self-use machinery and equipment. 11. Management of goods under monthly consolidated declaration incoming to and outgoing from the zone/factory. 12. Inventory operations, preparation and submission of inventory lists, and final financial statements. 13. Disposal of waste articles, scraps, and the useful portion thereof. 14. Measures to be taken upon theft or damage (from disasters) of goods (products) and other articles. 15. Gate access control. 16. Management of the operations related to the production/manufacture, logistics, and warehousing of goods, and other activities within the premises of a factory (or any other shop floor). 17. Cargo sealing, unsealing, and canceling of accounts after verification operations. 18. Report of short discharge, over-discharge, short loading or over-loading of cargoes. 19. Cargo processing, reconditioning, packaging, and/or the affixing or correcting of marking or shipping carton/box serial number. 20. Sample inspection, sampling, and notary operations. 21. Inspection of incoming and/or outgoing empty containers. 22. Storage of computer data related to customs clearance, book-keeping, management and control of the goods. 23. Report of any illegal, law-violating or extraordinary event. 24. Compliance with regulations governing labeling of origin of goods. 25. Handling of matters related to cross-zone movement of containers (goods) carried by the dedicated means of transport (dedicated fleet vehicles) of the Free Trade Zones or means of bonded transportation. 26. Management of surveillance systems installed in accordance with these Regulations and other applicable laws, and the storage of surveillance video recordings. 27. Other matters for compliance as stipulated by the management authority of a free trade zone or Customs.