Regulations Governing Customs Clearance for Goods in Free Trade Zones｜第 9 條｜關務｜Regulation｜In Force
財政部｜v1.0
Last Amended: 2025-05-09
A free-trade-zone enterprise that transports duty-free goods to a processing contractor located in a tax area or a bonded area shall file an application with the local Customs office, attaching an application form for commissioned processing, an agreement, a factory registration document of the contractor, a description or drawing of processing, the bill of materials to be used, and a description about the operation of the outsourcing incoming/outgoing account write-off system. After the application is approved, the tax payment guarantee may be exempted. If necessary, Customs will form a review committee with relevant authorities to perform the review. For applications approved to obtain commissioned processing services from a contractor located in a tax area or a bonded area, the customs clearance procedures as set forth in Article 6 hereof shall be completed, or a monthly consolidated declaration shall be made for the goods transported to or returned from a tax area or a bonded area, and the same shall be registered in the relevant accounting books and records accordingly. For the storage of foreign goods awaiting commissioned processing referred to in Paragraph 1, the free-trade-zone enterprise may, after having reported to Customs by electronic transmission of the declaration form in accordance with the relevant importation regulations and having obtained a release message when completing the customs clearance procedures, transport such goods directly to a tax area or a bonded area without shipping them into the free trade zone. The provisions of Paragraph 1 of Article 22 of Regulations Governing the Examination of Imported or Exported Goods shall apply mutatis mutandis to cases of short loading or over-loading . A commissioned processing contractor located in a tax area or a bonded area shall be limited to a factory that has completed the factory registration procedure, and the scope of its manufacturing business shall cover the manufacturing task commissioned to it. An exclusive storage area shall be made available for storing the goods to be processed under the relevant processing contract, and stock record cards shall be made available for registering thereon the quantity stored, released and inventoried of the duty-free goods therein, as well as for future inspection. The goods undergoing the commissioned processing shall be limited to those other than controlled articles. A commissioned contractor located in a tax area may request a duty refund for the raw materials to be used during the processing procedure pursuant to the Regulations Governing the Offsetting or Refund of Duties and Taxes on Raw Materials for Export Products, except for the conditions set forth in Paragraph 2 of Article 26 of the Act; a commissioned contractor located in a bonded area may make a request for the write-off from the property account of the bonded raw materials to be used during the processing procedure. Customs may delegate the processing, review, and approval of the applications for commissioned processing referred to in Paragraph 1 to the management authority of the free trade zone. The management authority shall inform Customs of the results of its review along with the relevant documents.