Regulations Governing Customs Clearance for Goods in Free Trade Zones｜第 24-1 條｜關務｜Regulation｜In Force
財政部｜v1.0
Last Amended: 2025-05-09
自由港區事業進儲國外整櫃貨物，符合成立滿一年、違規未逾三次、設24小時監控、貨櫃加封等條件者，可逐案申請免拆櫃進倉、以原櫃存放露天儲位，節省作業成本。但菸、酒及未經經濟部公告准許輸入的大陸農、漁、畜產品被排除。對在自由港區做轉口、儲轉的集運與物流業者具實務參考價值。
In conformity with the following requirements, where foreign container cargos, other than tobacco, alcohol, and the agricultural, fisheries, and animal products of Mainland China which are not permitted for importation by the Ministry of Economic Affairs, are transported by a free-trade-zone enterprise, the enterprise may apply to Customs on a case-by-case basis for the exemption from opening the container to be entered and for the permission to store the container in its original condition in the outdoor storage facility of that enterprise: 1. The enterprise has been run for one year or more. 2. Within one year before the application, the number of penalties imposed on the enterprise in accordance with the Act does not exceed three and the enterprise has not been suspended from transporting and storing goods during the one-year period. 3. The whole containerized cargo has the same description of goods and a detailed list of the packing lists or the container contents is provided. 4. The operating area of a free-trade-zone enterprise is equipped with an outdoor storage facility and a surveillance system for 24-hour continuous video recording or dynamic motion detection video recording, which can be recorded and retained for at least 30 days. The enterprise shall extend the video storage to at least 90 days when Customs deems it necessary. 5. The container is sealed with self-prepared seals or Customs seals during its storage in the place of the free-trade-zone enterprise. 6. The free-trade-zone enterprise records the container marks, numbers, seal numbers, and storage spaces in the accounting books and takes note of the entry and storage of the unopened original container. 7. The reporting procedures are completed at the container terminal before the container cargo enters and is stored in the free-trade-zone enterprise. After storing goods in accordance with the preceding paragraph, if a free-trade-zone enterprise is found to make false or incorrect statement(s) in any report filed with Customs or engages in smuggling, it is prohibited from applying for exemption from opening the container before entering the free-trade-zone enterprise within one year from the date on which the punishment is imposed. The storage container as prescribed in Paragraph 1 shall not be opened during its storage. However, in the event of special circumstances, the free-trade-zone enterprise may, upon approval by Customs, open or replace the container and set up a book to keep records of the sealing and unsealing under the precondition that the goods in the container do not enter or exit the free-trade-zone enterprise in partial shipment.
自由港區事業進儲國外整裝貨櫃貨物，符合下列條件者，除菸、酒與未經經濟部公告准許輸入之大陸農、漁及畜產品外，得逐案向海關申請免拆櫃進倉，以原貨櫃存儲於該事業之露天處所儲位： 一、成立一年以上。 二、申請前一年內，依本條例核處罰鍰未逾三次且未經停止進儲貨物。 三、整櫃貨物貨名相同，並提供裝箱單或裝櫃明細表。 四、自由港區事業營運面積劃有露天處所儲位，且設有二十四小時連續錄影或動態偵測錄影之監控系統，其監控錄影檔案應存檔三十日以上，必要時，應依海關通知延長存檔至九十日以上。 五、貨櫃存儲自由港區事業期間應以自備封條或海關封條加封。 六、自由港區事業應於帳冊登載貨櫃標誌、號碼、封條號碼及儲位，並備註原進倉貨櫃不拆櫃存儲。 七、整裝貨櫃貨物進儲前，應於貨櫃集散站完成通報程序。 依前項規定存儲貨物後，自由港區事業向海關通報，有虛報、不實情事或私運行為者，自處分之日起一年內不得再依前項規定申請免拆櫃進倉。 第一項存儲貨櫃，於存儲期間不得開啟。但自由港區事業有特殊情形者，得經海關核准，在櫃內貨物不分批進出自由港區事業之前提下，開啟或更換貨櫃，並設置封條加封解封紀錄簿，以供查核。
自由貿易港區貨物通關管理辦法第24-1條：整裝貨櫃免拆櫃進倉的條件，含排除菸酒與未經准許的大陸農漁畜產品。
符合條件（成立滿一年、前一年罰鍰未逾三次、貨名相同並附裝箱單、設24小時監控錄影存30日以上、貨櫃加封等）者，可逐案向海關申請免拆櫃進倉，以原貨櫃存於露天儲位。
菸、酒，以及未經經濟部公告准許輸入的大陸農、漁及畜產品不適用。若有虛報或私運情事，自處分日起一年內不得再申請免拆櫃進倉。