The Regulations on Collection,Custody and Use of Commercial Port Dues Article 10

The cargo port dues shall be exempted in accordance with the follows:1.Goods used by President or Vice President.2.Public or personal articles used by the privileged personnel of foreign entities and international organizations within R.O.C., provided such privilege treatments are reciprocal in nature.3.Mailbags of diplomatic organizations.4.Personal articles carried by employees working for government entities stationed in a foreign country.5.Military weapons, equipment, vehicles, warships, aircrafts and accessory items, which are under the control of the military organizations, and articles for military use, as well as those articles exclusively for their use.6.Salvation materials, donated or received by governmental organizations or welfare/charity groups.7.Outbound cargoes which have been returned from overseas.8.Transshipment goods.9.Empty containers used exclusively for carrying goods, and not for selling or leasing purposes.10.The operational goods, equipments, and machines for its own use stipulated by Article 21 of The Act for the Establishment and Management of Free Trade Zones.11.Goods, machineries, and equipments that are first exported to taxation areas and then imported back to FTZ port ；If goods are not imported back to the FTZ port upon expiration date, commercial port dues should be paid off.