Enforcement Rules of Value-added and Non-value-added Business Tax Act Article 7-1

The term "bonded goods" as used in Article 5 and the term "goods" as used in Subparagraphs 8 and 9 of Article 7 of the Act means goods registered by a bonded zone business entity into the relevant ledgers stamped by Customs, or into the computer-processed ledgers, for possible inspections by the supervising Customs.The term "goods or services for operational use" as used in Subparagraph 4 of Article 7 of the Act means goods or services used for approved trade, warehousing, logistics, container (cargo) distribution, transit, transshipment, forwarding, customs clearance, assembling, sorting, packaging, repairing, fabricating, processing, manufacturing, examining, testing, exhibition, technical services, and other approved operational uses of bonded goods within a bonded zone, or goods or services for export.The term "taxable zone" as used in Subparagraph 8 of Article 7 of the Act means any other area of the ROC other than the bonded zones.