Foreign Trade Act Article 21

The competent authority may establish a trade promotion fund in order to expand foreign trade, cope with the trends of foreign trade, and support trade activities. To build up the fund, the customs authority will collect a trade promotion service fee not exceeding 0.0425% of the price of the goods exported/imported. Exemptions, however, may be granted in accordance with international treaties, agreements, customs, or for other specific reasons.The applied rates of the trade promotion service fee to be collected and the coverage of items to be exempt shall be proposed by the competent authority and submitted to the Executive Yuan for approval.For utilization of the fund set forth in paragraph 1 of this Article, a trade promotion fund management committee shall be established, and no less than one fourth (1/4) of the members of the said committee shall be representatives of exporters and importers.The regulations governing the revenue/expenditure, custody, and utilization of the trade promotion fund shall be prescribed by the Executive Yuan.