Regulations Governing Customs Clearance for Goods in Free Trade Zones｜第 6 條｜關務｜Regulation｜In Force
財政部｜v1.0
Last Amended: 2025-05-09
The customs clearance procedures with Customs pursuant to Paragraph 2 of Article 17 of the Act are as follows: 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 form to 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 form to 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 form to 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 form to 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 form to 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.