Act for the Establishment and Management of Free trade zones Article 30
Where the goods shipped into a free trade zone by a free-trade-zone enterprise originally for its business operation are used for a non-operation purpose, it shall declare in advance to Customs or any appropriate authority for making supplemental payment of the customs duty, commodity tax, business tax, tobacco and alcohol tax, tobacco health and welfare surcharges, trade promotion service fees, and commercial port service fees.
中文原文 自由貿易港區設置管理條例第30條
自由港區事業運入供營運之貨物變更為非營運目的使用者，應於事前向海關或相關機關申報補繳關稅、貨物稅、營業稅、菸酒稅、菸品健康福利捐、推廣貿易服務費及商港服務費。