Act for the Establishment and Management of Free trade zones Article 31

For a free-trade-zone enterprise whose business is closed upon the approval of the management authority of the free trade zone, or whose operation permit has been annulled or revoked, in case of any shortfall of its machinery, equipment, and goods after stock check, the said free-trade-zone enterprise shall make 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 leviable thereon.Those involved in the application to operate a free-trade-zone enterprise and obtain the operation permit shall make supplemental payment of the deducted customs duties, commodity tax, business tax, trade promotion service fees, and harbor service dues leviable thereon during the establishment period if operation permit has been annulled or revoked by the management authority of the free trade zone. The self-use machinery and equipment imported from foreign countries and re-exported are not subjected to the restrictions within six(6) month period starting from the next day as operation permit has been annulled or revoked.Those self-use machinery and equipment shall be supervised by the management authority of the free trade zone prior to making supplemental duties or re-exporting.