Regulations Governing Customs Clearance for Goods in Free Trade Zones Article 15

Under any of the following circumstances, a free-trade-zone enterprise shall declare supplementary payment of import duty with Customs:1. Where the free-trade-zone enterprise has discovered on its own that the stored goods are lost due to theft under Paragraph 2 of Article 18 of the Act.2. Where the free-trade-zone enterprise has discovered during its inventory check that the quantity of the stored goods is less than that recorded in the books under Paragraph 2 of Article 20 of the Act.3. Where any duty-free goods shipped to a tax area for repair, testing, inspection, contracted processing, or exhibition pursuant to Paragraphs 1 and 4 of Article 25 of the Act have not been shipped back to the free trade zone within six months from the approval date.4. Where an extension is approved pursuant to Paragraph 3 of Article 25 of the Act, but the duty-free goods are not shipped back to the free trade zone before the expiration of the extension deadline.5. Where any goods originally transported into the free trade zone by a free-trade-zone enterprise for its operational use have been used for non-operational purposes under Article 30 of the Act.The six-month period set forth in Subparagraph 3 of the preceding paragraph shall commence from the day following the goods customs clearance date. However, for the goods transported out of the free trade zone on the monthly consolidated declaration basis, the six-month period shall commence from the day following the date when the goods are transported out of the free trade zone.