Act for the Establishment and Management of Free trade zones Article 18

A free-trade-zone enterprise shall implement such autonomous management as goods control and management, on-line customs clearance, and bookkeeping activities.In handling the storage, collection, sorting, processing, manufacturing, or theft of goods, and/or damages by disasters, the free-trade-zone enterprise shall, in accordance with the nature of the operation involved, perform autonomous management on the booking, de-booking, destruction after verification, de-booking after payment of supplemental duty payable, assessment and exemption of tax, and other bookkeeping-related transactions. With respect to the control and management of the goods, the free-trade-zone enterprise, the relevant warehouses within the free trade zone, and the gate-guards of the free trade zone shall, in accordance with the nature of circulation of the goods concerned, perform autonomous management on electronic data transmission, data keeping, reporting on storage, collection and record change of goods, and other goods control related matters and activities.