Act for the Establishment and Management of Free trade zones Article 27
Goods to be transported to a bonded area from a free trade zone by a free-trade-zone enterprise shall be exempted from relevant duties and taxes in accordance with the relevant acts and regulations applicable to bonded goods.
中文原文 自由貿易港區設置管理條例第27條
自由港區事業之貨物輸往保稅區，應依保稅貨物之相關規定，免徵相關稅費。