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 Zone of International Airport Park Article 5
If a profit-seeking enterprise, which qualifies for the preceding Article, directs or delegates a FTZ enterprise to conduct its procurement, importation, storage, or delivery of goods in the FTZ, and meets the following scope, the respective income from the sale of goods shall be exempt from income tax in accordance with Article 3:1)Procurement:A.Refers to the transactions that profit-seeking enterprises purchase goods within the territory of the ROC, store such goods in the FTZ, and sell them to domestic or overseas customers by preforming selling activities overseas, or via either domestic brokers, general commission-charging agents, or other independent agents. However, if the goods are sold to domestic customers, any of the following conditions shall be applied:1.Domestically purchased goods are derived from importation from other profit-seeking enterprises, stored in the FTZ and are of unchanging nature. However, it is subject to the other profit-seeking enterprise which only engage in preparatory or auxiliary business activities within the territory of the ROC.2.Domestically purchased goods are produced domestically by other profit-seeking enterprises, sold to the FTZ enterprise for processing, and repurchased by contract with the FTZ enterprise, and then exported.B.“Domestic procurement” specified in the preceding Item refers to purchasing the goods from domestic or foreign owners and which are stored in the territory of the ROC.2)Importation: refers to the transactions that profit-seeking enterprises import goods that are produced or purchased overseas, store such goods in the FTZ, and sell them to domestic or overseas customers by preforming selling activities overseas, or via either domestic brokers, general commission-charging agents, or other independent agents3)Storage or Delivery:A.Refers to the storage in the FTZ or the delivery to customers after sales under the provisions of the preceding two subparagraphs, including the necessary preservation, classification, grading, sub-packaging, packaging, relabeling, cutting, and other processes which do not change the nature of the goods during the storage or delivery process.B.In regard to the delivery to customers stipulated in the preceding item, if it is an overseas customer, it shall include the delivery to the customer's domestic storage location or for domestic processing and manufacturing; in the case of a domestic customer, it shall include the delivery to the customer's overseas storage location or for overseas processing and manufacturing.C.The buyer of the good sold is not a natural person.4)For a profit-seeking enterprise that engages in activities under the preceding three subparagraphs, its individual and overall activities shall be of a preparatory or auxiliary nature.
中文原文 營利事業於國際機場園區內之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5條
經審查符合前條規定之營利事業自行或委託自由港區事業於自由港區內從事貨物之採購、輸入、儲存或運送活動，符合下列範圍者，其銷售貨物之所得，得適用第三條規定免徵營利事業所得稅：
一、採購：
（一）指將中華民國境內採購之貨物儲存於自由港區後，在境外執行銷售活動或在境內透過經紀人、一般佣金代理商或其他具有獨立身分之代理人銷售予境內、外客戶。
但銷售予境內客戶之貨物，以下列情形為限：1.境內採購源自其他營利事業輸入並儲存於自由港區且未改變性質之貨物。
但以該其他營利事業在中華民國境內僅從事準備或輔助性質之活動為限。
2.境內採購其他營利事業境內產製之貨物，嗣銷售予自由港區事業且約定加工後買回並出口。
（二）前目規定之境內採購，指向境內、外貨主採購其在中華民國境內之貨物。
二、輸入：指將中華民國境外自行產製或採購之貨物輸入及儲存於自由港區後，在境外執行銷售活動或在境內透過經紀人、一般佣金代理商或其他具有獨立身分之代理人銷售予境內、外客戶。
三、儲存或運送：
（一）指前二款規定之儲存於自由港區或銷售後運送予客戶，包括該儲存或運送過程中必要之保存、分類、分級、分裝、包裝、重貼標籤、切割等未改變貨物性質之作業。
（二）前目運送予客戶，如屬境外客戶，包括運送予該客戶在境內之儲存處所或供境內加工製造使用；如屬境內客戶，包括運送予該客戶在境外之儲存處所或供境外加工製造使用。
（三）貨物銷售之對象非屬自然人。
四、營利事業從事前三款活動，其個別及整體活動均應符合準備或輔助性質。
一、採購：
（一）指將中華民國境內採購之貨物儲存於自由港區後，在境外執行銷售活動或在境內透過經紀人、一般佣金代理商或其他具有獨立身分之代理人銷售予境內、外客戶。
但銷售予境內客戶之貨物，以下列情形為限：1.境內採購源自其他營利事業輸入並儲存於自由港區且未改變性質之貨物。
但以該其他營利事業在中華民國境內僅從事準備或輔助性質之活動為限。
2.境內採購其他營利事業境內產製之貨物，嗣銷售予自由港區事業且約定加工後買回並出口。
（二）前目規定之境內採購，指向境內、外貨主採購其在中華民國境內之貨物。
二、輸入：指將中華民國境外自行產製或採購之貨物輸入及儲存於自由港區後，在境外執行銷售活動或在境內透過經紀人、一般佣金代理商或其他具有獨立身分之代理人銷售予境內、外客戶。
三、儲存或運送：
（一）指前二款規定之儲存於自由港區或銷售後運送予客戶，包括該儲存或運送過程中必要之保存、分類、分級、分裝、包裝、重貼標籤、切割等未改變貨物性質之作業。
（二）前目運送予客戶，如屬境外客戶，包括運送予該客戶在境內之儲存處所或供境內加工製造使用；如屬境內客戶，包括運送予該客戶在境外之儲存處所或供境外加工製造使用。
（三）貨物銷售之對象非屬自然人。
四、營利事業從事前三款活動，其個別及整體活動均應符合準備或輔助性質。