Regulations Governing Customs Clearance for Goods in Free Trade Zones Article 12
A free-trade-zone enterprise may complete an application form for transporting goods out of the free trade zone for exhibition, and submit relevant supporting documents to Customs and apply to Customs for transporting duty-free goods to a tax area for exhibition.When the duty-free goods transported to a tax area for exhibition in the preceding paragraph are shipped to the tax area and back from the tax area, the customs clearance procedures set forth in Article 6 shall be complied with and such goods shall be registered in the relevant accounting books and records accordingly.
中文原文 自由貿易港區貨物通關管理辦法第12條
自由港區事業得填具出區展覽申請書，並檢附相關文件，向所在地海關申請將免稅貨物輸往課稅區展覽。
前項將免稅貨物輸往課稅區展覽之案件，其貨物輸往課稅區及由課稅區運回時，應依第六條規定辦理通關手續，並登錄相關帳表。
前項將免稅貨物輸往課稅區展覽之案件，其貨物輸往課稅區及由課稅區運回時，應依第六條規定辦理通關手續，並登錄相關帳表。