Regulations Governing Customs Clearance for Goods in Free Trade Zones Article 28
Customs clearance and administration of goods belonging to enterprises other than a free-trade-zone enterprise shall be governed by the relevant provisions set forth in the Customs Law.
中文原文 自由貿易港區貨物通關管理辦法第28條
自由港區事業以外事業之貨物通關及管理，依關稅法相關規定辦理。