Regulations Governing Customs Clearance for Goods in Free Trade Zones｜第 13 條｜關務｜Regulation｜In Force
財政部｜v1.0
Last Amended: 2025-05-09
A free-trade-zone enterprise may apply to Customs to export goods to a tax area or a bonded area or to import goods from a tax area or a bonded area with the customs clearance procedures henceforth to be effected on a monthly consolidated declaration basis. However, goods may be transported to or from the bonded area only if the enterprise in the bonded area is qualified to file a monthly consolidated declaration. A free-trade-zone enterprise that transports goods to a tax area or that is commissioned by a contractor in a tax area to perform processing, repair, inspection, or testing involving adding non-taxed raw material shall, if approved by Customs to file a monthly consolidated declaration, furnish an adequate deposit of guarantee or security and may thereafter transport the goods out of the free trade zone with an aggregate value under the ceiling of said deposit or security. However, this provision shall not apply to the goods transported out of a free trade zone for repair, testing, inspection, or commissioned processing. A free-trade-zone enterprise having been approved by Customs to process a monthly consolidated declaration shall, prior to the entry or release of goods, file an application with Customs to process the entry and release of goods on a monthly consolidated declaration basis, and upon approval of Customs, the said free-trade-zone enterprise may, based on the approval notice from Customs and relevant documents, proceed with the entry or release of the goods and keep details of the accounting records thereof accordingly. Prior to the 15th day of the following month, a consolidated customs declaration form along with the Container (Cargo) Note, packing list, transaction certificate, and other relevant documents shall be presented to Customs for the customs clearance procedures; the entry/release date of the last lot of such goods shall be regarded as the import/export date. The monthly consolidated declaration shall not apply to any of the following goods: 1. The goods (products) as specified in Article 15 of the Act. 2. The goods (products) subject to the applicable import/export control rules and regulations. 3. Automobiles and motorcycles; however, this requirement is not applicable to those enterprises approved under Article 9 that send automobiles (motorcycles) out of the free trade zone to process and then have the automobiles and motorcycles returned to the free trade zone. 4. The goods subject to tariff quotas. 5. The goods subject to special safeguard measures. 6. The goods to be transported to a tax area and subject to a commodity tax. 7. The goods (products) to be transported to a tax area for exhibition. 8. Other goods not suitable for monthly consolidated declaration as designated by Customs, per its public notice. When the goods of a free-trade-zone enterprise, having been approved by Customs to process a monthly consolidated declaration, are transported out of and back to the free trade zone, the content of the Container (Cargo) Note, packing list, transaction certificate, and other relevant documents shall be accurate with regard to such goods. In the case that a customs clearance case processed on a monthly consolidated declaration basis is found to contain any false or incorrect information, the case shall be handled in accordance with the provisions set forth in Paragraph 2 of Article 38 of the Act.