Act for the Establishment and Management of Free trade zones Article 21

Goods to be transported overseas into a free trade zone by a free-trade-zone enterprise for its operations shall be exempted from customs duty, commodity tax, business tax, tobacco and alcohol tax, tobacco health and welfare surcharges, trade promotion service fees, and harbor service dues.Self-use machinery and equipment to be transported overseas into a free trade zone by a free-trade-zone enterprise for its own use shall be exempted from customs duty, commodity tax, business tax, trade promotion service fees, and harbor service dues provided, however, that if the same are transported to a tax area within five (5) years after their entry into the free trade zone, supplemental assessment of relevant taxes and dues shall be imposed in accordance with the acts and regulations applicable to import of goods.No tax exemption, bonding, tax crediting, or tax depositing procedure is required for those exempted from tax in accordance with the preceding two paragraphs.Those involved in the application to operate a free-trade-zone enterprise and obtain the operation permit shall apply to the rules in the preceding two paragraphs during the establishment period.