Regulations Governing Customs Clearance for Goods in Free Trade Zones｜第 25 條｜關務｜Regulation｜In Force
財政部｜v1.0
Last Amended: 2025-05-09
A depot located within a free trade zone shall attend to the following control and management matters pursuant to Paragraph 3 of Article 18 of the Act: 1. For any foreign goods which have been unloaded and stored at a Depot in a free trade zone, the Depot shall verify the import manifest, check and accept the goods, and confirm the storage position, and thereafter transmit such warehousing information to Customs. 2. For any goods transported to a Depot in a free trade zone from a tax area, a bonded factory, a bonded Depot, or a logistics center, the Depot shall check and accept the goods, confirm the storage position, transmit the information supporting the entry of the export goods into the Depot, as well as receive the release notice from Customs so as to facilitate the collection of the goods by the free-trade-zone enterprise. 3. For any goods which are transported to a Depot in a free trade zone from a technology industrial park, a science park, an agriculture-based technology park, or any other free trade zone, the Depot shall check and accept the goods against the release notice issued by Customs and shall make such goods available for collection by the free-trade-zone enterprise. 4. For any export goods of a free-trade-zone enterprise which have been transported to and stored at a Depot in that free trade zone, the Depot shall transmit to Customs the information supporting the entry of the export goods into the Depot, and receive the release notice against which it may subsequently have such goods containerized (or palletized) and further loaded on board the shipping vessel (aircraft). In case that the goods must be shipped out of the free trade zone for export, a separate Container (Cargo) Note shall be issued, and the goods shall be sealed up before the same are released from the free trade zone. 5. For any goods which are transported by a free-trade-zone enterprise to another free trade zone, the Depot shall, after having checked and accepted the goods for storage, transmit to Customs the warehousing information of the goods, and receive Customs’ issued release notice against which it may issue the Container (Cargo) Note and release the goods from the free trade zone. In the case that the goods must be sealed up, the sealing procedures shall be processed in accordance with the regulations of Customs. 6. For any goods which are transported by a free-trade-zone enterprise to a tax area or a bonded area, the Depot shall, after having checked and accepted the goods for storage, transmit to Customs the warehousing information of such goods, and receive Customs’ issued release notice against which it may issue the shipping order and release the goods from the free trade zone. In the case that the goods must be sealed up, the sealing procedures shall be processed in accordance with the regulations of Customs. 7. Any goods approved to be placed under the monthly consolidated declaration of a free-trade-zone enterprise may not be transported to and stored in a Depot located within the free trade zone.