Regulations Governing Customs Clearance for Goods in Free Trade Zones Article 24
A free-trade-zone enterprise shall attend to the following matters related to the control and management of goods pursuant to Paragraph 3 of Article 18 of the Act:1. The free-trade-zone enterprise shall be equipped with a complete, computerized control and management system for the operation of the storage, collection, storage position, stock record changes, and entry and exit of cargo containers (or goods) to and from the factory (or premises). The relevant computer data and records as well as supporting certificates and documents shall be kept for three (3) years.2. The security guard shall be stationed at the gate to take charge of the security and verification check of the cargo containers (or goods) entering or leaving the factory (or premises).3. Under any of the following circumstances, a notice shall be given to Customs immediately:(1) Where cargo containers (or goods) are lost due to theft or stealthy substitution.(2) Where the seal is lost, damaged, broken missing, or suspected to have been forged or altered, or the serial number of the seal is inconsistent with that as indicated in the “Container (Cargo) Note and Entry/Exit Permit” (hereinafter referred to as the “Container (Cargo) Note”), or the reading and comparing functions of electronic (paper)seals are abnormal.(3) Where the Container (Cargo) Note has been obliterated and/or altered.(4) Where the cargo container (or goods) is found to have been sandwiched with other articles, or has a false bottom.(5) Where the cargo container (goods) delayed its arrival at or fails to enter the free trade zone as scheduled.(6) Where the description of goods entered into or released from a depot is inconsistent with that originally reported.(7) Where any goods prohibited from entering the free trade zone are found.(8) Where any goods in storage are found damaged as a result of flood, typhoon, fire or any other natural disaster.(9) Where the inventoried quantity of any goods is inconsistent with the booked balance of the same goods.(10) Where the labeling of the origin of goods is found to be obviously inaccurate.(11) Where any malfunction of a surveillance system or its video storage is found.(12) Upon discovery of any other illegal, law-violating or abnormal event.
中文原文 自由貿易港區貨物通關管理辦法第24條
依本條例第十八條第三項規定，自由港區事業有關貨物控管，應辦理事項如下：
一、對貨櫃（物）之進儲、提領、存放位置、異動及進出廠（場）區，設有一套完整之電腦控管作業，相關電腦紀錄及單證保管三年。
二、設門禁管制，負責執行貨櫃（物）進出廠（場）區之查對。
三、遇有下列情事應即通報海關：
（一）貨櫃（物）失竊或調包者。
（二）封條有遺失、破損、斷失、偽造或變造之嫌，或封條號碼與貨櫃（物）運送單兼出進站放行准單（以下簡稱運送單）所載不符，或電子（紙）封條讀取比對異常者。
（三）運送單經塗改者。
（四）發現貨櫃（物）有夾藏或夾層者。
（五）貨櫃（物）逾時進區或逾時未進區者。
（六）發現進出倉貨物與原申報之貨名不符者。
（七）發現不得進儲之貨物。
（八）存倉貨物遭受水災、風災、火災或其他天然災害而致損毀者。
（九）存倉貨物查核或盤點，發現與帳面結存數不符者。
（十）發現貨物原產地標示明顯不符者。
（十一）發現監控系統或監控錄影檔案存檔異常者。
（十二）其他違規、違章及異常情形。
一、對貨櫃（物）之進儲、提領、存放位置、異動及進出廠（場）區，設有一套完整之電腦控管作業，相關電腦紀錄及單證保管三年。
二、設門禁管制，負責執行貨櫃（物）進出廠（場）區之查對。
三、遇有下列情事應即通報海關：
（一）貨櫃（物）失竊或調包者。
（二）封條有遺失、破損、斷失、偽造或變造之嫌，或封條號碼與貨櫃（物）運送單兼出進站放行准單（以下簡稱運送單）所載不符，或電子（紙）封條讀取比對異常者。
（三）運送單經塗改者。
（四）發現貨櫃（物）有夾藏或夾層者。
（五）貨櫃（物）逾時進區或逾時未進區者。
（六）發現進出倉貨物與原申報之貨名不符者。
（七）發現不得進儲之貨物。
（八）存倉貨物遭受水災、風災、火災或其他天然災害而致損毀者。
（九）存倉貨物查核或盤點，發現與帳面結存數不符者。
（十）發現貨物原產地標示明顯不符者。
（十一）發現監控系統或監控錄影檔案存檔異常者。
（十二）其他違規、違章及異常情形。