Regulations Governing Customs Clearance for Goods in Free Trade Zones Article 16
Where any goods are shipped to a domestic tax area or bonded area by a free-trade-zone enterprise under Paragraph 1 of Article 23 or Article 27 of the Act, the applicable tariff number and import regulations shall be designated according to the form of the goods at the time when they are shipped from the free trade zone, and the import duty and fees shall be assessed or exempted in accordance with the relevant applicable regulations. The date of the application for the tariff number, the tariff rate, and the import regulations shall be the date of the declaration to Customs.The term "added value" as referred to in proviso of Paragraph 1 of Article 23 of the Act shall mean the customs value of the goods to be shipped to a tax area by a free-trade-zone enterprise less the untaxed imported raw materials, the bonded domestic raw materials and the tax-rebated domestic raw materials used on the goods, and the value of the semi-finished products.Where the goods are shipped to a tax area by a free-trade-zone enterprise, the levy of a tariff shall conform to the following principles:1. Where the processed or manufactured goods are to be transported to a tax area, a tariff shall be levied according to the proviso of Paragraph 1 of Article 23 of the Act on the balance of the customs value of the goods in the form when transported out of the free trade zone less the added value available in the free trade zone. However, in the event of a failure to present the relevant documents for Customs verification and inspection of the added value available in the free trade zone as stipulated in the regulations, a tariff shall be levied on the balance of the customs value of the goods in the form when transported out of the free trade zone less an amount equal to 30% thereof.2. Where the reconditioned or simply processed goods are to be transported to a tax area, a tariff shall be levied on the amount of the customs value of the goods in the form when transported out of the free trade zone less the added value available in the free trade zone.3. Where the imported goods are to be transported to a tax area in their original form, the evaluation of the customs value of the goods shall be processed pursuant to the Customs Act and related regulations.
中文原文 自由貿易港區貨物通關管理辦法第16條
依本條例第二十三條第一項、第二十七條規定，自由港區事業輸往國內課稅區或保稅區之貨物，應按出區形態歸列應屬稅則號別、輸入規定，並依相關規定徵免進口稅費；其稅則號別、稅率、輸入規定之適用日期以報關日期為準。
本條例第二十三條第一項但書所稱之附加價值，指自由港區事業輸往課稅區貨物之完稅價格，扣除所使用之進口未稅、國產保稅及國產已退稅原料、物料及半製品價格之餘額。
自由港區事業之貨物輸往課稅區時，關稅之課徵，依下列原則辦理：
一、經加工、製造之產品輸往課稅區，按本條例第二十三條第一項但書規定依運出港區時形態之完稅價格，扣除區內附加價值後課徵。
但未依規定檢具相關證明文件供海關查核產品區內附加價值者，按運出港區時形態之完稅價格扣除百分之三十後課徵。
二、經重整或簡單加工之貨物輸往課稅區，按運出港區時形態之完稅價格，扣除區內附加價值後課徵。
三、自國外輸入之貨物以原形態輸往課稅區，其完稅價格之核估，依關稅法及其相關規定辦理。
本條例第二十三條第一項但書所稱之附加價值，指自由港區事業輸往課稅區貨物之完稅價格，扣除所使用之進口未稅、國產保稅及國產已退稅原料、物料及半製品價格之餘額。
自由港區事業之貨物輸往課稅區時，關稅之課徵，依下列原則辦理：
一、經加工、製造之產品輸往課稅區，按本條例第二十三條第一項但書規定依運出港區時形態之完稅價格，扣除區內附加價值後課徵。
但未依規定檢具相關證明文件供海關查核產品區內附加價值者，按運出港區時形態之完稅價格扣除百分之三十後課徵。
二、經重整或簡單加工之貨物輸往課稅區，按運出港區時形態之完稅價格，扣除區內附加價值後課徵。
三、自國外輸入之貨物以原形態輸往課稅區，其完稅價格之核估，依關稅法及其相關規定辦理。