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 12
Commodities newly certified by the recognized-IME shall be submitted by the FTZ operating organization to the competent authority for review and approval under paragraph 2 of Article 29. Non-metal commodities deemed by the FTZ operating organization valid under Paragraph 2 of Article 29 of the Act must, in addition, not conflict with national policy priorities and not negatively impact the competitiveness of domestic enterprises. The FTZ operating organization shall submit a tax expenditure assessment of said non-metal commodities with an application request to the competent authority. The competent authority shall then call an assembly of industry, government and academic experts to review such requests. If approved, the competent authority shall issue formal notification of the approved commodities and notify Ministry of Finance.
中文原文 營利事業於自由貿易港區從事貨物採購輸入儲存或運送免徵營利事業所得稅辦法第12條
經認可之國際金屬期貨交易所如有新增認證商品項目，應由自由港區營運機構報請主管機關核定為本條例第二十九條第二項規定之商品。
其新增認證商品如為金屬以外之商品，且自由港區營運機構擬申請核定該商品為本條例第二十九條第二項規定之商品時，應以該商品符合國家政策需要且不影響境內產業競爭力為限，自由港區營運機構並應研擬稅式支出評估報告向主管機關申請；其經主管機關邀集相關產、官、學界代表進行審查通過後，由主管機關公告之，並通知財政部。
其新增認證商品如為金屬以外之商品，且自由港區營運機構擬申請核定該商品為本條例第二十九條第二項規定之商品時，應以該商品符合國家政策需要且不影響境內產業競爭力為限，自由港區營運機構並應研擬稅式支出評估報告向主管機關申請；其經主管機關邀集相關產、官、學界代表進行審查通過後，由主管機關公告之，並通知財政部。