Regulations Governing Customs Clearance for Goods in Free Trade Zones｜第 19 條｜關務｜Regulation｜In Force
財政部｜v1.0
Last Amended: 2025-05-09
The free-trade-zone enterprise shall attend to the following book-keeping matters related to the reconditioning, processing, manufacturing, repair, inspection, or testing of goods pursuant to Paragraph 2 of Article 18 of the Act: 1.In the case that the reconditioning, processing, manufacturing, repair, inspection, or testing of any goods by a free-trade-zone enterprise results in any change in the description of goods, specifications, type/model number, or material number of such goods, the account records of such goods shall be entered based on the new material number; furthermore, the original account records of the goods shall be canceled in accordance with the bill of materials and relevant documents submitted to Customs for further inspection before the exportation, storage or domestic sale of the goods. If the application is not filed in accordance with this provision, the account record shall not be written off. However, where the material number remains unchanged, the relevant account records of the goods shall still be entered and maintained under the account of the original material number. 2.In the case that goods are processed or manufactured by a free-trade-zone enterprise, the free-trade-zone enterprise may choose to prepare a bill of materials quantity with or without attrition on the basis of their nature and types. 3.In the case that a contractor in a tax area or bonded area is commissioned to perform processing, repair, inspection, or testing as set forth in Article 9 or Article 10, if the description of goods, specification, model number, or material number of the original goods is changed, the bill of materials shall be prepared and submitted to the management authority or Customs for further inspection. If any alteration has been made to the approved bill of materials, it shall be sent to Customs for reference. 4.Waste material, waste, and scraps generated in the course of production shall be kept in separate storage, and a list there of shall be prepared and submitted to the management authority; the management authority shall dispose of such waste and scraps in the presence of Customs. Waste and scraps with residual value may be imported to tax areas after leviable duty and dues thereon have been assessed or exempted. 5.Waste material, waste, and scraps generated in the course of testing, inspection, or processing contracted to a contractor outside the free trade zone shall be declared when the waste material, waste, and scraps are shipped back to the free trade zone and shall be disposed of in accordance with the preceding subparagraph. 6.If the contractor outside the free trade zone sets up a surveillance system for 24-hour continuous video recording or dynamic motion detection video recording, dedicated storage space, and sound account control mechanism, the waste material, waste, and scraps referred to in the preceding subparagraph may remain outside the free trade zone with the approval of the management authority. The management authority shall dispose of such waste and scraps outside the free trade zone in the presence of Customs, and the waste and scraps with residual value shall be subject to the assessment or exemption of taxes.