Regulations Governing Customs Clearance for Goods in Free Trade Zones｜第 26 條｜關務｜Regulation｜In Force
財政部｜v1.0
Last Amended: 2025-05-09
The security guard unit stationed at the gate of a free trade zone shall attend to the following matters related to the control and management of the goods pursuant to Paragraph 3 of Article 18 of the Act: 1. For any sea cargo containers (goods) which are unloaded from the vessel or shipped into the free trade zone from other areas, the security guard unit at the gate of the free trade zone shall check and verify that the markings, numbers and seals of the cargo containers (goods) are consistent with those as indicated in the Container (Cargo) Note and the special permit or trans-shipment permit message issued by Customs, and confirm the seals are intact, and may thereafter process the entry of such cargo containers (goods) into the free trade zone, and thereafter transmit the updated status of the containers to the Container Dynamic Status System. 2. For any air cargo containers (goods) which are unloaded from the aircraft or shipped into the free trade zone from other areas, the security guard unit at the gate of the free trade zone shall check and verify that the serial numbers of the Container (Cargo) Note and the serial mark of the transportation means of bonded goods, or of the dedicated fleet vehicles of the free trade zone are consistent with those as indicated in the special permit or the trans-shipment permit message issued by Customs, and confirm that the seals affixed thereon are intact, and thereafter handle the entry of the cargo containers (goods) into the free trade zone. 3. For goods which are shipped to a free trade zone from a bonded warehouse or a logistics center, the security guard unit at the gate of the free trade zone shall check and verify that the serial mark of the transportation means of bonded goods, vehicles of the logistics center, or the dedicated fleet vehicles of the free trade zone are consistent with those indicated in the Container (Cargo) Note, and confirm that the seals affixed are intact, and may thereafter process the entry of the goods into the free trade zone. 4. For any goods which are completed customs clearance and release procedures shipped to a free trade zone from a technology industrial park, a science park, an agriculture-based technology park or another free trade zone, the security guard unit at the gate of the free trade zone shall check and verify that the seal mark of the transportation means of bonded goods or the dedicated fleet vehicles of the free trade zone are consistent with those indicated in the Container (Cargo) Note, and confirm that the seals affixed are intact, and may thereafter process the entry of the goods into the free trade zone. For any goods in a technology industrial park, a science park, or an agriculture-based technology park, the security guard unit at the gate shall check and verify the goods to be consistent with the Container (Cargo) Note and may thereafter process the entry of the goods into the free trade zone. 5. For any goods which are shipped to a free trade zone from a tax area, a bonded warehouse for self use or a bonded factory, the security guard unit at the gate shall check and verify the goods to be consistent with the Container (Cargo) Note and may thereafter process the entry of the goods into the free trade zone. 6. For any goods which are to be exported from a free trade zone by a shipping vessel (aircraft) outside the free trade zone, the security guard unit at the gate of the free trade zone shall check and verify the Container (Cargo) Note issued by the Depot in the free trade zone against the relevant release message before releasing such goods. 7. For any goods which are shipped from a free trade zone to another free trade zone, a bonded area, or a tax area, the security guard unit at the gate of the free trade zone shall check and verify the Container (Cargo) Note issued by the Depot in the free trade zone against the relevant release message before releasing such goods. 8. Where the goods of a free-trade-zone enterprise are transported out of and returned to the free trade zone as a result of undergoing an outsourced repair, the testing, inspection, processing, and the transportation and return of the goods shall be processed pursuant to the provisions of Articles 5 and 7. Where the goods are transported out of and returned to the free trade zone due to other special causes, the security guard unit at the gate shall attend to the matters in accordance with the approval documents issued by Customs. 9. For empty cargo container(s) going in or out of a free trade zone, the security guard unit at the gate of the free trade zone shall allow the entry and exit of the container(s) against the Container (Cargo) Note, and the empty container shall be opened by the shipper to facilitate the physical check conducted by the security guard. 10. Information concerning the status of incoming and outgoing cargo containers shall be recorded, on a real time basis, in the goods control system of the free trade zone by the security guard unit at the gate of the free trade zone and shall be made available for on-line verification by Customs. The computer records and supporting documents shall be kept for one year. 11. Where the goods or machinery and equipment placed under the monthly consolidated declaration are in urgent need of being shipped out of the free trade zone for repair, the security guard unit at the gate of the free trade zone shall process the entry and release according to the Container (Cargo) Note. Where the said goods or machinery and equipment are shipped back to the gate of the free trade zone, and are selected for sampling inspection through the sampling mechanism, the security guard at the gate shall detain the said goods and inform Customs to conduct the sampling inspection accordingly. In order to facilitate the operations set forth in Subparagraph 11 of the preceding paragraph, the management authority of a free trade zone shall provide Customs with a proper location, equipment, and necessary computerized automatic data correlation, verification, and data sheet printing and transmission facilities for the use of by Customs to carry out on-line inspection tasks so as to check and monitor the transportation and delivery operations related to such goods.