Regulations Governing Profit-seeking Enterprise Income Tax Exemption for Profit-seeking Enterprises Conducting Procurement and/or Importation and/or Storage and/or Delivery of Goods in Free Trade Zones Article 11

The FTZ operating organization shall apply to the competent authority for recognizing the IME as the exchange stated in Paragraph 2 of Article 29 of the Act. IME-certified commodities and same-tariff-code commodities shall be submitted to the competent authority for approval as commodities recognized under Paragraph 2 of Article 29 of the Act.The competent authority shall issue formal notification of recognition of IME status and approved trade commodities, and notify Ministry of Finance. The date of coming into force of the declaration should be designated as the date of an international commercial port’s approval as an IME delivery port.