Taipei Customs(台北關)

Free Trade Zone(FTZ)Enterprise

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1. What is a Free Trade Zone Enterprise?

Referred to the enterprise which has (have) been approved to engage in trading, warehousing, logistics, collecting, distributing (cargo of) containers, transiting, transshipment, forwarding, customs clearance, assembling, sorting, packaging, repairing, fabricating, processing, manufacturing, examining, testing, displaying, or technological service within a Free Trade Zone.

A Free Trade Zone enterprise shall install computer systems and associated interface equipment, either by means of on-line operation or by way of electronic information transmission, so as to process and transact the business activities in connection with customs clearance, book-keeping, management, and control of the goods.

2. Cargo Clearance Procedures for Free Trade Zone Enterprise

2.1 Cargoes shipped to Free Trade Zone enterprise

2.1.1 Imported from abroad

For foreign goods that are incoming to the Free Trade Zone for storage, the Free Trade Zone enterprise shall report, by means of electronic transmission of the declaration form (Code: F1), to the Customs, and may effect such storage operation only after having received, through on-line computer transmission, a reply from the Customs showing its registration of the said report.

2.1.2 Imported within Free Trade Zone

In the case of transactions conducted among Free Trade Zone enterprises within the Free Trade Zone, the Free Trade Zone enterprise shall report such transactions to the Customs by electronic transmission of the declaration form (Code: F3).

2.1.3 Imported from bonded areas

For any goods which are transported from a bonded area to a Free Trade Zone enterprise, the exporter of the goods shall report by electronic transmission of the declaration form (Code: B8、B9、D5) to the Customs in accordance with the relevant regulations governing bonded goods, and may deliver the goods to the Free Trade Zone enterprise only after having completed the export customs clearance procedures and having obtained a release message in accordance with the relevant exportation regulations.

2.1.4 Imported from taxed areas

For any goods transported from a taxed area to a Free Trade Zone enterprise, the exporter of the goods shall, after such goods have been stored in a Depot in the Free Trade Zone, report, by means of electronic transmission of the declaration form (Code: F4) to the Customs, and shall, after having completed the export clearance procedures and obtained a release message in accordance with relevant exportation regulations, deliver the goods to the Free Trade Zone enterprise. However, in the case that the exporter of the goods does not seek to apply for duty drawback, and the goods conform to the relevant exportation regulations, the goods may be delivered directly to the Free Trade Zone enterprise against the relevant commercial invoice or manifest.

2.2 Cargoes shipped from Free Trade Zone enterprise

2.2.1 Bound for countries abroad

Where a Free Trade Zone enterprise exports goods overseas, the exporter of such goods shall, after such goods have been stored in a Depot in the Free Trade Zone, report, by means of electronic transmission of the declaration form (Code: F5), to the Customs, and may load such goods for export on board the shipping vessel (aircraft) only after having received, through on-line computer operation, a reply from the Customs showing its registration of such report.

2.2.2 Bound for another Free Trade Zone

Where a Free Trade Zone enterprise transports any goods to another Free Trade Zone, the Free Trade Zone enterprise shall, after such goods are stored in a Depot in the Free Trade Zone, report, by means of electronic transmission of the declaration form (Code: F4), to the Customs for trans-shipment of the goods, and may effect the entry or exit of the same only after having received a reply, through on-line computer operation, from the Customs showing its registration of such report.

2.2.3 Bound for bonded areas

Where a Free Trade Zone enterprise transports any goods to a bonded area, the duty-payer shall, after such goods have been stored in a Depot in the Free Trade Zone, report by electronic transmission of the declaration form (Code: B6、D8) to the Customs in accordance with the relevant importation regulations, and may transport such goods out of the Free Trade Zone only after having completed the customs clearance procedure and having obtained a release message, and shall comply with the relevant regulations governing the importation and the storage of foreign goods in bonded area.

2.2.4 Bound for taxed areas:

2.2.4.1 Where a Free Trade Zone enterprise transports any goods to a taxed area, the duty-payer shall, after such goods have been stored in a Depot in the Free Trade Zone, report by electronic transmission of the declaration form (Code: F2) to the Customs in accordance with the relevant importation regulations, and may transport such goods out of the Free Trade Zone only after having completed the customs clearance procedure and having obtained a release message, and shall comply with the relevant regulations governing the importation and the storage of foreign goods in bonded area.

2.2.4.2 For products sold to domestic companies:

Where any goods are shipped to a domestic taxed area or bonded area, the applicable tariff number and import regulations shall be designated according to the form of the goods at the time when they are shipped from the Free Trade Zone, and the import duty and fees shall be assessed or exempted in accordance with the relevant applicable regulations. The date of the application for the tariff number, the tariff rate, and the import regulations shall be the date of the declaration to the Customs.

The term "added value" shall mean the customs value of the goods to be shipped to a taxed area by a Free Trade Zone enterprise less the untaxed imported raw materials, the bonded domestic raw materials and the tax-rebated domestic raw materials used on the goods, and the value of the semi-finished goods.

Where the goods are shipped to a taxed area by a Free Trade Zone enterprise, the levy of a tariff shall conform to the following principles:

(1) Where the processed or manufactured goods are to be transported to a taxed area, a tariff shall be levied on the balance of the customs value of the goods in the form when transported out of the Free Trade Zone less the added value available in the Free Trade Zone. However, in the event of a failure to present the relevant documents for Customs verification and inspection of the added value available in the Free Trade Zone as stipulated in the regulations, a tariff shall be levied on the balance of the customs value of the goods in the form when transported out of the Free Trade Zone less an amount equal to 30% thereof.

(2) Where the reconditioned or simply processed goods are to be transported to a taxed area, a tariff shall be levied on the amount of the customs value of the goods in the form when transported out of the Free Trade Zone less the added value available in the Free Trade Zone.

(3) Where the imported goods are to be transported to a taxed area in their original form, the evaluation of the customs value of the goods shall be processed pursuant to the Customs Act and related regulations.

3. For further questions, please refer to relevant rules and regulations at

http://law.moj.gov.tw/Eng/LawClass/LawAll.aspx?PCode=G0350057

Contact point:Free Trade Zone Subsection, Service Section, Clearance Division II

TEL:(03) 3834265 ext 374、367、368、370

  • Date:2017-08-21
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