Regulations Governing Customs Clearance for Goods in Free Trade Zones Article 13
A free-trade-zone enterprise may apply to Customs to export goods to a tax area or a bonded area or to import goods from a tax area or a bonded area with the customs clearance procedures henceforth to be effected on a monthly consolidated declaration basis. However, goods may be transported to or from the bonded area only if the enterprise in the bonded area is qualified to file a monthly consolidated declaration.A free-trade-zone enterprise that transports goods to a tax area or that is commissioned by a contractor in a tax area to perform processing, repair, inspection, or testing involving adding non-taxed raw material shall, if approved by Customs to file a monthly consolidated declaration, furnish an adequate deposit of guarantee or security and may thereafter transport the goods out of the free trade zone with an aggregate value under the ceiling of said deposit or security. However, this provision shall not apply to the goods transported out of a free trade zone for repair, testing, inspection, or commissioned processing.A free-trade-zone enterprise having been approved by Customs to process a monthly consolidated declaration shall, prior to the entry or release of goods, file an application with Customs to process the entry and release of goods on a monthly consolidated declaration basis, and upon approval of Customs, the said free-trade-zone enterprise may, based on the approval notice from Customs and relevant documents, proceed with the entry or release of the goods and keep details of the accounting records thereof accordingly. Prior to the 15th day of the following month, a consolidated customs declaration form along with the Container (Cargo) Note, packing list, transaction certificate, and other relevant documents shall be presented to Customs for the customs clearance procedures; the entry/release date of the last lot of such goods shall be regarded as the import/export date.The monthly consolidated declaration shall not apply to any of the following goods:1. The goods (products) as specified in Article 15 of the Act.2. The goods (products) subject to the applicable import/export control rules and regulations.3. Automobiles and motorcycles; however, this requirement is not applicable to those enterprises approved under Article 9 that send automobiles (motorcycles) out of the free trade zone to process and then have the automobiles and motorcycles returned to the free trade zone.4. The goods subject to tariff quotas.5. The goods subject to special safeguard measures.6. The goods to be transported to a tax area and subject to a commodity tax.7. The goods (products) to be transported to a tax area for exhibition.8. Other goods not suitable for monthly consolidated declaration as designated by Customs, per its public notice.When the goods of a free-trade-zone enterprise, having been approved by Customs to process a monthly consolidated declaration, are transported out of and back to the free trade zone, the content of the Container (Cargo) Note, packing list, transaction certificate, and other relevant documents shall be accurate with regard to such goods.In the case that a customs clearance case processed on a monthly consolidated declaration basis is found to contain any false or incorrect information, the case shall be handled in accordance with the provisions set forth in Paragraph 2 of Article 38 of the Act.
中文原文 自由貿易港區貨物通關管理辦法第13條
自由港區事業向海關申請將貨物輸往保稅區、課稅區或自保稅區、課稅區輸入貨物，得以按月彙報方式辦理通關。
但貨物輸往保稅區，或自保稅區輸入，須該保稅區廠商具有按月彙報資格者始得辦理。
自由港區事業貨物輸往課稅區或受理課稅區廠商委託辦理加工、修理、檢驗或測試有添加未稅原料案件經海關核准按月彙報者，應向海關提供相當保證金或擔保，於擔保額度內准予提貨出區。
但出區供修理、測試、檢驗或委託加工之用者，不在此限。
經核准辦理按月彙報之自由港區事業於貨物入出區前，應填具申請書向海關申請按月彙報貨物入出區，經核准者，自由港區事業憑海關核准通知及相關文件辦理貨物入出區並登帳。
於次月十五日前彙總填具報單及檢附入出區相關運送單及交易憑證或相關文件等向海關辦理通關手續，並以最後一批貨物入出區日期視同出進口日期。
下列貨物不得辦理按月彙報：
一、本條例第十五條第一項規定之物（貨）品。
二、應依輸出入規定辦理之物（貨）品。
三、汽（機）車。
但依第九條核准委託加工運回之汽（機）車，不在此限。
四、實施關稅配額之貨物。
五、採取特別防衛措施之貨物。
六、輸往課稅區之應課貨物稅之貨物。
七、輸往課稅區展覽之物（貨）品。
八、其他經海關公告不適宜彙報之貨物。
自由港區事業經核准辦理按月彙報者，其貨物進出區時填具之運送單、裝箱單及交易憑證或相關文件內容，應與實際貨物相符。
按月彙報通關案件如有虛報或不實情事者，依本條例第三十八條第二項規定論處。
但貨物輸往保稅區，或自保稅區輸入，須該保稅區廠商具有按月彙報資格者始得辦理。
自由港區事業貨物輸往課稅區或受理課稅區廠商委託辦理加工、修理、檢驗或測試有添加未稅原料案件經海關核准按月彙報者，應向海關提供相當保證金或擔保，於擔保額度內准予提貨出區。
但出區供修理、測試、檢驗或委託加工之用者，不在此限。
經核准辦理按月彙報之自由港區事業於貨物入出區前，應填具申請書向海關申請按月彙報貨物入出區，經核准者，自由港區事業憑海關核准通知及相關文件辦理貨物入出區並登帳。
於次月十五日前彙總填具報單及檢附入出區相關運送單及交易憑證或相關文件等向海關辦理通關手續，並以最後一批貨物入出區日期視同出進口日期。
下列貨物不得辦理按月彙報：
一、本條例第十五條第一項規定之物（貨）品。
二、應依輸出入規定辦理之物（貨）品。
三、汽（機）車。
但依第九條核准委託加工運回之汽（機）車，不在此限。
四、實施關稅配額之貨物。
五、採取特別防衛措施之貨物。
六、輸往課稅區之應課貨物稅之貨物。
七、輸往課稅區展覽之物（貨）品。
八、其他經海關公告不適宜彙報之貨物。
自由港區事業經核准辦理按月彙報者，其貨物進出區時填具之運送單、裝箱單及交易憑證或相關文件內容，應與實際貨物相符。
按月彙報通關案件如有虛報或不實情事者，依本條例第三十八條第二項規定論處。