Regulations Governing Customs Clearance for Goods in Free Trade Zones Article 10

For a free-trade-zone enterprise that transports duty-free goods to a tax area or bonded area for commissioned repair, inspection and/or testing, an application form shall first be completed and submitted to the local Customs office, together with the agreement, company uniform tax number, description or drawing of repair, inspection and testing, bill of materials to be used and description of the operation of the incoming/outgoing account write-off system. In case of emergency for repair of any machinery and/or equipment, the foregoing application shall be filed within two days from the day following the date on which said machinery or equipment is released from the free trade zone.Where a free-trade-zone enterprise has been approved to transport any duty-free goods to a tax area or a bonded area for repair, inspection and/or testing, the procedures for transporting the duty-free goods to and back from a tax area or a bonded area shall be realized in accordance with the customs declaration procedure under Article 6 or with monthly consolidated declaration and registration of relevant accounting books and records.The scope of business of a processing contractor located in a tax area or a bonded area who is commissioned to provide outsourced repair, inspection and/or testing shall cover the items of services commissioned to it. An exclusive storage area shall be made available for the storage of the commissioned goods, and stock record cards shall be provided for recording thereon the stored, released and inventoried quantity of the duty-free goods for future inspection.Duty-free goods that are approved to be transported to a tax area or a bonded area for repair and returned to the free-trade-zone enterprise upon completion shall refer to the main body of the good(s) for repair and the parts and components required for repair.To process, review and approve the applications for commissioned repair, inspection and/or testing referred to in Paragraph 1, Customs may delegate the management authority of the free trade zone to perform such matters. The management authority shall inform Customs of the results of its review along with the relevant documents.