Regulations Governing Customs Clearance for Goods in Free Trade Zones Article 26
The security guard unit stationed at the gate of a free trade zone shall attend to the following matters related to the control and management of the goods pursuant to Paragraph 3 of Article 18 of the Act:1. For any sea cargo containers (goods) which are unloaded from the vessel or shipped into the free trade zone from other areas, the security guard unit at the gate of the free trade zone shall check and verify that the markings, numbers and seals of the cargo containers (goods) are consistent with those as indicated in the Container (Cargo) Note and the special permit or trans-shipment permit message issued by Customs, and confirm the seals are intact, and may thereafter process the entry of such cargo containers (goods) into the free trade zone, and thereafter transmit the updated status of the containers to the Container Dynamic Status System.2. For any air cargo containers (goods) which are unloaded from the aircraft or shipped into the free trade zone from other areas, the security guard unit at the gate of the free trade zone shall check and verify that the serial numbers of the Container (Cargo) Note and the serial mark of the transportation means of bonded goods, or of the dedicated fleet vehicles of the free trade zone are consistent with those as indicated in the special permit or the trans-shipment permit message issued by Customs, and confirm that the seals affixed thereon are intact, and thereafter handle the entry of the cargo containers (goods) into the free trade zone.3. For goods which are shipped to a free trade zone from a bonded warehouse or a logistics center, the security guard unit at the gate of the free trade zone shall check and verify that the serial mark of the transportation means of bonded goods, vehicles of the logistics center, or the dedicated fleet vehicles of the free trade zone are consistent with those indicated in the Container (Cargo) Note, and confirm that the seals affixed are intact, and may thereafter process the entry of the goods into the free trade zone.4. For any goods which are completed customs clearance and release procedures shipped to a free trade zone from a technology industrial park, a science park, an agriculture-based technology park or another free trade zone, the security guard unit at the gate of the free trade zone shall check and verify that the seal mark of the transportation means of bonded goods or the dedicated fleet vehicles of the free trade zone are consistent with those indicated in the Container (Cargo) Note, and confirm that the seals affixed are intact, and may thereafter process the entry of the goods into the free trade zone. For any goods in a technology industrial park, a science park, or an agriculture-based technology park, the security guard unit at the gate shall check and verify the goods to be consistent with the Container (Cargo) Note and may thereafter process the entry of the goods into the free trade zone.5. For any goods which are shipped to a free trade zone from a tax area, a bonded warehouse for self use or a bonded factory, the security guard unit at the gate shall check and verify the goods to be consistent with the Container (Cargo) Note and may thereafter process the entry of the goods into the free trade zone.6. For any goods which are to be exported from a free trade zone by a shipping vessel (aircraft) outside the free trade zone, the security guard unit at the gate of the free trade zone shall check and verify the Container (Cargo) Note issued by the Depot in the free trade zone against the relevant release message before releasing such goods.7. For any goods which are shipped from a free trade zone to another free trade zone, a bonded area, or a tax area, the security guard unit at the gate of the free trade zone shall check and verify the Container (Cargo) Note issued by the Depot in the free trade zone against the relevant release message before releasing such goods.8. Where the goods of a free-trade-zone enterprise are transported out of and returned to the free trade zone as a result of undergoing an outsourced repair, the testing, inspection, processing, and the transportation and return of the goods shall be processed pursuant to the provisions of Articles 5 and 7. Where the goods are transported out of and returned to the free trade zone due to other special causes, the security guard unit at the gate shall attend to the matters in accordance with the approval documents issued by Customs.9. For empty cargo container(s) going in or out of a free trade zone, the security guard unit at the gate of the free trade zone shall allow the entry and exit of the container(s) against the Container (Cargo) Note, and the empty container shall be opened by the shipper to facilitate the physical check conducted by the security guard.10. Information concerning the status of incoming and outgoing cargo containers shall be recorded, on a real time basis, in the goods control system of the free trade zone by the security guard unit at the gate of the free trade zone and shall be made available for on-line verification by Customs. The computer records and supporting documents shall be kept for one year.11. Where the goods or machinery and equipment placed under the monthly consolidated declaration are in urgent need of being shipped out of the free trade zone for repair, the security guard unit at the gate of the free trade zone shall process the entry and release according to the Container (Cargo) Note. Where the said goods or machinery and equipment are shipped back to the gate of the free trade zone, and are selected for sampling inspection through the sampling mechanism, the security guard at the gate shall detain the said goods and inform Customs to conduct the sampling inspection accordingly.In order to facilitate the operations set forth in Subparagraph 11 of the preceding paragraph, the management authority of a free trade zone shall provide Customs with a proper location, equipment, and necessary computerized automatic data correlation, verification, and data sheet printing and transmission facilities for the use of by Customs to carry out on-line inspection tasks so as to check and monitor the transportation and delivery operations related to such goods.
中文原文 自由貿易港區貨物通關管理辦法第26條
依本條例第十八條第三項規定，港區門哨單位應辦理貨物控管事項如下：
一、海運進口貨櫃（物）卸船或由區外進儲自由港區者，港區門哨單位憑運送單，核對海關核發之特別准單訊息或轉運准單訊息，驗明與貨櫃（物）標誌、號碼及封條完整無訛後，辦理貨櫃（物）進區，並傳輸貨櫃動態至貨櫃動態資料庫。
二、空運進口貨物卸機或由區外進儲自由港區者，港區門哨單位憑海關核發之特別准單或轉運准單訊息，驗明運送單與保稅運貨工具或自由貿易港區專用車隊標誌及封條完整無訛後，辦理貨物進區。
三、保稅倉庫、物流中心貨物運入自由港區，港區門哨單位憑運送單核對保稅運貨工具或物流中心自營車隊或契約車隊、自由貿易港區專用車隊標誌及封條完整無訛後進區。
四、科技產業園區、科學園區、農業科技園區、其他自由港區之貨物完成報關放行運入自由港區，港區門哨單位憑運送單核對保稅運貨工具或自由貿易港區專用車隊標誌、封條完整無訛及放行訊息進區；科技產業園區、科學園區、農業科技園區之貨物，得運入自由港區辦理通關，港區門哨單位憑運送單核對無訛後進區。
五、課稅區、自用保稅倉庫、保稅工廠貨物運入自由港區，港區門哨單位憑運送單核對無訛後進區。
六、自由港區出口貨物經由區外裝船（機）出口者，港區門哨單位憑港區貨棧簽發之運送單核對放行訊息出區。
七、自由港區運往其他自由港區、保稅區、課稅區貨物，港區門哨單位憑港區貨棧簽發之運送單核對相關放行訊息出區。
八、自由港區事業貨物因修理、測試、檢驗、委託加工之進出區依第五款及第七款之規定辦理。
其他特殊情形之進出區，港區門哨單位憑海關簽發之核准文件辦理。
九、空貨櫃進出自由港區，港區門哨單位憑運送單出進站，並由運送人開啟空貨櫃接受警衛人員檢查。
十、有關貨櫃及貨物進出之動態訊息，港區門哨單位應即時登錄於港區貨物控管系統，並可提供海關線上查核；相關電腦紀錄及單證應保管一年。
十一、自由港區事業按月彙報貨物或機器、設備因急需出區修理者，港區門哨單位憑運送單辦理入出區，其於運抵港區門哨時，經抽驗機制篩選必須抽核者，由門哨人員留置，並通知海關辦理抽核。
港區管理機關配合前項第十一款作業，應提供海關辦理抽核之適當場所、設備，及於電子資料自動比對驗證及傳輸系統上執行線上注檢與列印運送單證、報表等機制設施，以查核貨物運送情形。
一、海運進口貨櫃（物）卸船或由區外進儲自由港區者，港區門哨單位憑運送單，核對海關核發之特別准單訊息或轉運准單訊息，驗明與貨櫃（物）標誌、號碼及封條完整無訛後，辦理貨櫃（物）進區，並傳輸貨櫃動態至貨櫃動態資料庫。
二、空運進口貨物卸機或由區外進儲自由港區者，港區門哨單位憑海關核發之特別准單或轉運准單訊息，驗明運送單與保稅運貨工具或自由貿易港區專用車隊標誌及封條完整無訛後，辦理貨物進區。
三、保稅倉庫、物流中心貨物運入自由港區，港區門哨單位憑運送單核對保稅運貨工具或物流中心自營車隊或契約車隊、自由貿易港區專用車隊標誌及封條完整無訛後進區。
四、科技產業園區、科學園區、農業科技園區、其他自由港區之貨物完成報關放行運入自由港區，港區門哨單位憑運送單核對保稅運貨工具或自由貿易港區專用車隊標誌、封條完整無訛及放行訊息進區；科技產業園區、科學園區、農業科技園區之貨物，得運入自由港區辦理通關，港區門哨單位憑運送單核對無訛後進區。
五、課稅區、自用保稅倉庫、保稅工廠貨物運入自由港區，港區門哨單位憑運送單核對無訛後進區。
六、自由港區出口貨物經由區外裝船（機）出口者，港區門哨單位憑港區貨棧簽發之運送單核對放行訊息出區。
七、自由港區運往其他自由港區、保稅區、課稅區貨物，港區門哨單位憑港區貨棧簽發之運送單核對相關放行訊息出區。
八、自由港區事業貨物因修理、測試、檢驗、委託加工之進出區依第五款及第七款之規定辦理。
其他特殊情形之進出區，港區門哨單位憑海關簽發之核准文件辦理。
九、空貨櫃進出自由港區，港區門哨單位憑運送單出進站，並由運送人開啟空貨櫃接受警衛人員檢查。
十、有關貨櫃及貨物進出之動態訊息，港區門哨單位應即時登錄於港區貨物控管系統，並可提供海關線上查核；相關電腦紀錄及單證應保管一年。
十一、自由港區事業按月彙報貨物或機器、設備因急需出區修理者，港區門哨單位憑運送單辦理入出區，其於運抵港區門哨時，經抽驗機制篩選必須抽核者，由門哨人員留置，並通知海關辦理抽核。
港區管理機關配合前項第十一款作業，應提供海關辦理抽核之適當場所、設備，及於電子資料自動比對驗證及傳輸系統上執行線上注檢與列印運送單證、報表等機制設施，以查核貨物運送情形。