Regulations Governing the Operation and Management of Free Trade Zones Enterprises Article 18

If an enterprise in the free trade zone ceases the business, the business license of the enterprise is cancelled or abolished, and the enterprise does not dispose its duty-free goods, machines and equipment in accordance with the provisions of Article 31 of the Regulations, the management authority shall, within two months from the fact occurrence date, work with Customs and free trade zone administration for checking, settling and controlling them, and transferring them to the government revenue collecting office for disposal.If the application by an enterprise for operating the businesses in the free trade zone is approved, and the approval of its establishment is abolished or cancelled by the free trade zone administration, the enterprise does not pay the taxes and fees for its self-use machines and equipment in accordance with the provisions of Article 31 of the Regulations, or carried them out of the free trade zone again, such case shall be handled in accordance with the provisions of the preceding item.