Act for the Establishment and Management of Free trade zones Article 24

Goods for operation and self-use machinery and equipment to be transported from a tax area to a free trade zone by a free-trade-zone enterprise shall be considered export that may apply for tax reduction, exemption or returning customs duty, commodity tax, tobacco and alcohol tax, and tobacco health and welfare surcharges in accordance with relevant acts and regulations.Duty-paid imported goods or non-bonded domestic goods to be transported from a tax area into a free trade zone by a free-trade-zone enterprise for its operations shall be exempted from customs duty if said goods are transported back to a tax area within five (5)years from the next day of entry.However, where there is tax free or bonded goods added to said goods, then the additional tax or bonded goods are subject to custom duty and relevant taxes.For goods and self-use machinery and equipment set forth in the preceding two paragraphs with tax reduction, exemption or return transported back to a tax area, the supplemental payment of the duty and taxes shall be paid in accordance with original tax reduced, exempted or returned. Those involved in the application to operate a free-trade-zone enterprise and obtain the operation permit shall follow rules in the first and preceding paragraphs for self-use machinery and equipment transported from a tax area during the establishment period.