Act for the Establishment and Management of Free trade zones Article 20

A free-trade-zone enterprise shall, conduct an annual stock-check of the inventory in each year, and shall, within one month after completion of the check, submit to Customs for record the inventory list and the settlement statement. The foregoing deadline may be extended for an additional month when necessary upon an extension application filed prior to the expiration of the deadline.If the result of the check of the inventory either in accordance with the provisions of the preceding paragraph by the free-trade-zone enterprise reveals that the quantity of the goods is more than the booked, the make up quantity shall be entered into the book, while an application shall be filed with Customs for payment of the supplemental duty payable is less than that booked.