Regulations Governing Collection of Customs Service Fees Article 16

Where bonded factories, duty-free shops, duty-free shops on offshore islands, enterprises inside agricultural technology parks, enterprises inside science parks, and enterprises inside the technology industrial parks are approved by the Customs Office to process the inventory inspection after office hours, a special inventory inspection fee shall be imposed in the amount of Fifteen Thousand NT Dollars per day per manufacturer or per shop. However, where a business enterprise has set up two or more factories within one zone (industrial zone or technology industrial park), and the inventory and accounting matters of all such factories are combined under one system, all such factories shall be counted as one factory in terms of assessment of the special inventory inspection fee.