Regulations Governing Customs Clearance for Goods in Free Trade Zones｜第 5 條｜關務｜Regulation｜In Force
財政部｜v1.0
Last Amended: 2025-05-09
The reporting procedures with Customs pursuant to Paragraph 1 of Article 17 of the Act are as follows: 1. For foreign goods that are incoming to the free trade zone for storage, the free-trade-zone enterprise shall report, by means of electronic transmission of the declaration form, to Customs, and may effect such storage operation only after having received, through on-line computer transmission, a reply from Customs showing its registration of the said report. 2. Where a free-trade-zone enterprise exports goods overseas, the exporter of such 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 form, to Customs, and may load such goods for export on board the shipping vessel (aircraft) only after having received, through on-line computer operation, a reply from Customs showing its registration of such report. 3. Where a free-trade-zone enterprise transports any goods to another free trade zone, the free-trade-zone enterprise shall, after such goods are stored in a Depot in the free trade zone, report, by means of electronic transmission of the declaration form, to Customs for trans-shipment of the goods, and may effect the entry or exit of the same only after having received a reply, through on-line computer operation, from Customs showing its registration of such report. Any goods as set forth in Subparagraph 2 of the preceding paragraph and meeting either of the following requirements may be exempt from being stored in a Depot in the free trade zone: 1. Where the goods fall under the scope of goods as defined in Article 30 of “The Guidelines for Examination and Inspection of Import and/or Export Goods”. 2. Where the goods belong to one of the enterprises defined in Article 9 of "The Guidelines for Examination and Inspection of Import and/or Export Goods", and in addition thereto, the premises of the enterprise are equipped with computer equipment capable of making on-line access to the Container Dynamic Status System maintained by the management authority of the free trade zone as well as the warehousing and cargo examination/inspection facilities as approved by Customs. 3. The free-trade-zone enterprise sold its goods to the international routes ships used as fuel (oil) or exclusive materials (including daily necessities of the ship/crew).