Regulations Governing Customs Clearance for Goods in Free Trade Zones Article 11

With the approval of the local Customs office, a free-trade-zone enterprise may accept the commissioning of a contractor in a tax area, bonded area or free trade zone to perform processing, repair, inspection and testing tasks.The inward and outward transportation of goods under the previous paragraph shall be in accordance with the customs declaration (clearance) procedure under Subparagraph 3 of Paragraph 1 of Article 5, Articles 6 and 7 or with monthly consolidated declaration and registration of relevant accounting books and records.The task commissioned to the free-trade-zone enterprise that performs any undertaking included in the first paragraph must be consistent with the business scope of the enterprise. Any enterprise performing processing must also carry out factory registration. However, for simple processing, factory registration may be waived.When the free-trade-zone enterprise commissioned to perform any task under the first paragraph by any contractor in a tax area ships the goods back to the tax area without adding any non-taxed raw material, taxes shall be levied in accordance with Paragraph 1 of Article 23 of the Act.Before the free-trade-zone enterprise commissioned to perform any task under the first paragraph by any contractor in a bonded area or free trade zone ships the goods without adding any non-taxed raw material, a bill of the materials used shall be prepared and filed with Customs as proof for an account write-off.