Regulations Governing Customs Clearance for Goods in Free Trade Zones Article 23

When an application for establishment of a free-trade-zone enterprise is approved in accordance with Paragraph 2 of Article 31 of the Act and if the establishment approval is canceled or withdrawn by a decision during the establishment stage, the following matters shall be carried out:1. Stop the storage of personal use machinery and equipment from the day following the date of the decision by the management authority of the free trade zone.2. Supplemental tariffs, goods tax, business tax, promotion trade service fees and commercial harbor service fees that were waived during the establishment period shall be paid, except if the exportation of the original goods is reinstated within six months from the day following the date of the decision by the management authority of the free trade zone.3. Before the relevant supplemental taxes are paid for the goods under the previous Subparagraph or before the exportation is reinstated, the management authority of the free trade zone shall exercise supervision in accordance with Paragraph 3 of Article 31 of the Act.