The Commercial Port Law Article 8
The Commercial Port Administrative Authority, Maritime and Port Bureau, or the designated agencies should provide needed locations for visitors, clearance of goods, and luggage inspection for customs, immigration, quarantine, and safety inspection and all public rights authorities free of charge. These locations do not need to pay land value tax.The land obtained by the Commercial Port Administrative Authority inside the commercial port areas, should contain a ten-thousandth of the land value tax.Commercial port areas should plan within the area a specialized official wharf that is needed by coastal guard authorities. The rental benchmark should be regulated by the MOTC.
中文原文 商港法第8條
商港經營事業機構、航港局或指定機關應無償提供海關、移民、檢疫及安檢等行使公權力機關作業所需之旅客、貨物通關及行李檢查所需之場地，其場地免納地價稅。
商港區域內商港經營事業機構取得之土地，其地價稅率為千分之十。
商港區域內應劃設海岸巡防機關所需專用公務碼頭；其租金基準，由主管機關定之。
商港區域內商港經營事業機構取得之土地，其地價稅率為千分之十。
商港區域內應劃設海岸巡防機關所需專用公務碼頭；其租金基準，由主管機關定之。