Act for the Establishment and Management of Free trade zones Article 17

For the foreign goods to be entered in and stored within a free trade zone, and the goods to be transported abroad or transshipped to another free-trade-zone, the free-trade-zone enterprise concerned shall report to Customs, and may transport or transship such goods only after having received a reply from Customs showing its registration of such report through on-line computer operation.When goods are imported from a free trade zone to a tax area or a bonded area, or when goods are exported from a tax area or a bonded area to a free trade zone, such activities shall be transacted in accordance with the Regulations Governing Import and Export of Commodities, and shall be declared to Customs for customs clearance.Where the free-trade-zone enterprise has reported to Customs before the delivery of goods, the goods may be made available for trading and free circulation within the free trade zone.The customs report or clearance as referred to in the preceding three paragraphs shall be effected by the free-trade-zone enterprises by means of on-line computer operation or electronic data transmission operation with Customs.The customs report or clearance of free-trade-zone enterprises may adopt monthly consolidated declaration upon approval of Customs.Regulations governing the storage, sorting, processing, manufacture and exhibition of goods; customs report and clearance, monthly consolidated declaration, autonomous management, audit, and inventory of the goods; application for supplemental payment of duty payable; circulation of goods; and other regulations to be complied with by free-trade-zone enterprises shall be prescribed by the Ministry of Finance through consultation with relevant government authorities.