Regulations Governing the Establishment and Operation of Offshore Shipping Centers Article 2
The term “Offshore Shipping Center” mentioned hereinafter refers to international commercial ports and related regions within the territory of the Taiwan Area designated to the shipment, transshipment and related procedures of processing, reconditioning and storage of cargoes exported from the Mainland Area to a third area or vice versa. For further processing or operations, cargoes of the Offshore Shipping Centers referred to in the preceding paragraph are allowed to be transferred in bonded status to Free Ports, Export Processing Zones, Science Based Industrial Parks, Bonded Factories, private Bonded Warehouses, and Bonded Warehouses and Logistics Centers that have been approved by the Customs for conducting cargo reconditioning, provided that all the cargoes are to be exported after processing or operations.Cargoes to be shipped or transshipped referred to in the first paragraph, or cargoes that have undergone further processing or operations referred to in the preceding paragraph may be exported or transshipped by way of sea-to-sea, air-to-air, or sea-to-air transportation; however, cargoes destined for the Mainland Area are only allowed to be shipped by maritime transportation.
中文原文 境外航運中心設置作業辦法第2條
本辦法所稱境外航運中心，係指經指定得從事大陸地區輸往第三地或第三地輸往大陸地區貨物之運送或轉運及相關之加工、重整及倉儲作業之臺灣地區國際商港及其相關範圍。
前項境外航運中心之貨物，得以保稅方式運送至自由貿易港區、加工出口區、科學工業園區、保稅工廠、自用保稅倉庫、經海關核准從事重整業務之保稅倉庫及物流中心進行相關作業後全數出口。
第一項運送或轉運及前項相關作業後之貨物，得經由海運轉海運、海運轉空運或空運轉海運轉運出口，與大陸地區之運輸以海運為限。
前項境外航運中心之貨物，得以保稅方式運送至自由貿易港區、加工出口區、科學工業園區、保稅工廠、自用保稅倉庫、經海關核准從事重整業務之保稅倉庫及物流中心進行相關作業後全數出口。
第一項運送或轉運及前項相關作業後之貨物，得經由海運轉海運、海運轉空運或空運轉海運轉運出口，與大陸地區之運輸以海運為限。