自由貿易港區貨物通關管理辦法

The Regulations are enacted pursuant to the provisions set out in Paragraph 6 of Article 17 of The Act for the Establishment and Management of Free Trade Zones (hereinafter referred to as "the Act").

The term "depot in a free trade zone" in the Regulations is defined as premises that are set up with prior approval from the management authority of a free trade zone (hereinafter referred to as the "Free Trade Zone"), come equipped with computer systems connected to the guard-house unit at the free trade zone gate for online operation, and can be used for the storage of goods of the free-trade-zone enterprise, the inspection of goods entering or leaving the free trade zone, and the unloading/loading of palletized and/or containerized goods.

A free-trade-zone enterprise shall install computer systems and associated interface equipment, either by means of on-line operation or by way of electronic information transmission, so as to process and transact the business activities in connection with customs clearance, book-keeping, management, and control of the goods.

1Matters subject to the autonomous management of a free-trade-zone enterprise are as follows ：

21. Report of foreign goods to be stored.

32. Report of goods for export.

43. Report of goods transported to another free trade zone.

54. Customs clearance for goods transported to tax area(s) or bonded area(s).

65. Customs clearance for goods from tax area(s) or bonded area(s) for storage in the free trade zone.

76. Report of goods traded within the free trade zone.

87. Handling of the matters related to the repair, testing, inspection, exhibition, and/or contracted processing of goods; handling of commissioned matters related to the repair, testing, inspection, and contracted processing of goods.

98. Report of the storage of goods (products) specified in Paragraph 1 of Article 15 of the Act.

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1The reporting procedures with Customs pursuant to Paragraph 1 of Article 17 of the Act are as follows:

21. For foreign goods that are incoming to the free trade zone for storage, the free-trade-zone enterprise shall report, by means of electronic transmission of the declaration form, to Customs, and may effect such storage operation only after having received, through on-line computer transmission, a reply from Customs showing its registration of the said report.

32. Where a free-trade-zone enterprise exports goods overseas, the exporter of such goods shall, after such goods have been stored in a Depot in the free trade zone, report, by means of electronic transmission of the declaration form, to Customs, and may load such goods for export on board the shipping vessel (aircraft) only after having received, through on-line computer operation, a reply from Customs showing its registration of such report.

43. Where a free-trade-zone enterprise transports any goods to another free trade zone, the free-trade-zone enterprise shall, after such goods are stored in a Depot in the free trade zone, report, by means of electronic transmission of the declaration form, to Customs for trans-shipment of the goods, and may effect the entry or exit of the same only after having received a reply, through on-line computer operation, from Customs showing its registration of such report.

5Any goods as set forth in Subparagraph 2 of the preceding paragraph and meeting either of the following requirements may be exempt from being stored in a Depot in the free trade zone:

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1The customs clearance procedures with Customs pursuant to Paragraph 2 of Article 17 of the Act are as follows:

21. Where a free-trade-zone enterprise transports any goods to a tax area or a bonded area, the duty-payer shall, after such goods have been stored in a Depot in the free trade zone, report by electronic transmission of the declaration form to Customs in accordance with the relevant importation regulations, and may transport such goods out of the free trade zone only after having completed the customs clearance procedure and having obtained a release message, and shall comply with the relevant regulations governing the importation and the storage of foreign goods in bonded areas.

32. For any goods transported from a tax area to a free-trade-zone enterprise, the exporter of the goods shall, after such goods have been stored in a Depot in the free trade zone, report, by means of electronic transmission of the declaration form to Customs, and shall, after having completed the export clearance procedures and obtained a release message in accordance with relevant exportation regulations, deliver the goods to the free-trade-zone enterprise. However, in the case that the exporter of the goods does not seek to apply for duty drawback, and the goods conform to the relevant exportation regulations, the goods may be delivered directly to the free-trade-zone enterprise against the relevant commercial invoice or manifest. Where the goods entered from a tax area are stored in a Depot in a free trade zone for direct export, the exporter of such goods shall report by means of electronic transmission of the declaration form to Customs, and shall then complete the export customs clearance procedures and obtain a release message before loading such goods on board the shipping vessel (aircraft) for export.

43. For any goods which are transported from a bonded area to a free-trade-zone enterprise, the exporter of the goods shall report by electronic transmission of the declaration form to Customs in accordance with the relevant regulations governing bonded goods, and may deliver the goods to the free-trade-zone enterprise only after having completed the export customs clearance procedures and having obtained a release message in accordance with the relevant exportation regulations. Bonded goods transported from a bonded area stored in a Depot in a free trade zone for direct export thereof; to this end, the exporter of such goods shall report, by electronic transmission of the declaration form to Customs in accordance with relevant regulations governing bonded goods, and shall complete the customs clearance procedures and obtain a release message in accordance with relevant exportation regulations before loading the goods on board the shipping vessel (aircraft) for export.

In the case of transactions conducted among free-trade-zone enterprises within the free trade zone in accordance with Paragraph 3 of Article 17 of the Act, the free-trade-zone enterprise shall report such transactions to Customs by electronic transmission of the declaration form.

After permit for establishing a free-trade-zone enterprise is approved, if self use machinery and equipment need to be stored during the establishment period, an application shall be filed with Customs for issuance of a temporary control number by presentation of the approval document from the management authority of the free trade zone. Customs declaration (clearance) procedures shall also be carried out in accordance with Articles 5 and 6, and a register shall be established recording such information as description of goods, specifications, model numbers and quantities for inspection by Customs.

1A free-trade-zone enterprise that transports duty-free goods to a processing contractor located in a tax area or a bonded area shall file an application with the local Customs office, attaching an application form for commissioned processing, an agreement, a factory registration document of the contractor, a description or drawing of processing, the bill of materials to be used, and a description about the operation of the outsourcing incoming/outgoing account write-off system. After the application is approved, the tax payment guarantee may be exempted. If necessary, Customs will form a review committee with relevant authorities to perform the review.

2For applications approved to obtain commissioned processing services from a contractor located in a tax area or a bonded area, the customs clearance procedures as set forth in Article 6 hereof shall be completed, or a monthly consolidated declaration shall be made for the goods transported to or returned from a tax area or a bonded area, and the same shall be registered in the relevant accounting books and records accordingly.

3For the storage of foreign goods awaiting commissioned processing referred to in Paragraph 1, the free-trade-zone enterprise may, after having reported to Customs by electronic transmission of the declaration form in accordance with the relevant importation regulations and having obtained a release message when completing the customs clearance procedures, transport such goods directly to a tax area or a bonded area without shipping them into the free trade zone. The provisions of Paragraph 1 of Article 22 of Regulations Governing the Examination of Imported or Exported Goods shall apply mutatis mutandis to cases of short loading or over-loading .

4A commissioned processing contractor located in a tax area or a bonded area shall be limited to a factory that has completed the factory registration procedure, and the scope of its manufacturing business shall cover the manufacturing task commissioned to it. An exclusive storage area shall be made available for storing the goods to be processed under the relevant processing contract, and stock record cards shall be made available for registering thereon the quantity stored, released and inventoried of the duty-free goods therein, as well as for future inspection.

1For a free-trade-zone enterprise that transports duty-free goods to a tax area or bonded area for commissioned repair, inspection and/or testing, an application form shall first be completed and submitted to the local Customs office, together with the agreement, company uniform tax number, description or drawing of repair, inspection and testing, bill of materials to be used and description of the operation of the incoming/outgoing account write-off system. In case of emergency for repair of any machinery and/or equipment, the foregoing application shall be filed within two days from the day following the date on which said machinery or equipment is released from the free trade zone.

2Where a free-trade-zone enterprise has been approved to transport any duty-free goods to a tax area or a bonded area for repair, inspection and/or testing, the procedures for transporting the duty-free goods to and back from a tax area or a bonded area shall be realized in accordance with the customs declaration procedure under Article 6 or with monthly consolidated declaration and registration of relevant accounting books and records.

3The scope of business of a processing contractor located in a tax area or a bonded area who is commissioned to provide outsourced repair, inspection and/or testing shall cover the items of services commissioned to it. An exclusive storage area shall be made available for the storage of the commissioned goods, and stock record cards shall be provided for recording thereon the stored, released and inventoried quantity of the duty-free goods for future inspection.

4Duty-free goods that are approved to be transported to a tax area or a bonded area for repair and returned to the free-trade-zone enterprise upon completion shall refer to the main body of the good(s) for repair and the parts and components required for repair.

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1With the approval of the local Customs office, a free-trade-zone enterprise may accept the commissioning of a contractor in a tax area, bonded area or free trade zone to perform processing, repair, inspection and testing tasks.

2The inward and outward transportation of goods under the previous paragraph shall be in accordance with the customs declaration (clearance) procedure under Subparagraph 3 of Paragraph 1 of Article 5, Articles 6 and 7 or with monthly consolidated declaration and registration of relevant accounting books and records.

3The task commissioned to the free-trade-zone enterprise that performs any undertaking included in the first paragraph must be consistent with the business scope of the enterprise. Any enterprise performing processing must also carry out factory registration. However, for simple processing, factory registration may be waived.

4When the free-trade-zone enterprise commissioned to perform any task under the first paragraph by any contractor in a tax area ships the goods back to the tax area without adding any non-taxed raw material, taxes shall be levied in accordance with Paragraph 1 of Article 23 of the Act.

5Before the free-trade-zone enterprise commissioned to perform any task under the first paragraph by any contractor in a bonded area or free trade zone ships the goods without adding any non-taxed raw material, a bill of the materials used shall be prepared and filed with Customs as proof for an account write-off.

1A free-trade-zone enterprise may complete an application form for transporting goods out of the free trade zone for exhibition, and submit relevant supporting documents to Customs and apply to Customs for transporting duty-free goods to a tax area for exhibition.

2When the duty-free goods transported to a tax area for exhibition in the preceding paragraph are shipped to the tax area and back from the tax area, the customs clearance procedures set forth in Article 6 shall be complied with and such goods shall be registered in the relevant accounting books and records accordingly.

1A free-trade-zone enterprise may apply to Customs to export goods to a tax area or a bonded area or to import goods from a tax area or a bonded area with the customs clearance procedures henceforth to be effected on a monthly consolidated declaration basis. However, goods may be transported to or from the bonded area only if the enterprise in the bonded area is qualified to file a monthly consolidated declaration.

2A free-trade-zone enterprise that transports goods to a tax area or that is commissioned by a contractor in a tax area to perform processing, repair, inspection, or testing involving adding non-taxed raw material shall, if approved by Customs to file a monthly consolidated declaration, furnish an adequate deposit of guarantee or security and may thereafter transport the goods out of the free trade zone with an aggregate value under the ceiling of said deposit or security. However, this provision shall not apply to the goods transported out of a free trade zone for repair, testing, inspection, or commissioned processing.

3A free-trade-zone enterprise having been approved by Customs to process a monthly consolidated declaration shall, prior to the entry or release of goods, file an application with Customs to process the entry and release of goods on a monthly consolidated declaration basis, and upon approval of Customs, the said free-trade-zone enterprise may, based on the approval notice from Customs and relevant documents, proceed with the entry or release of the goods and keep details of the accounting records thereof accordingly. Prior to the 15th day of the following month, a consolidated customs declaration form along with the Container (Cargo) Note, packing list, transaction certificate, and other relevant documents shall be presented to Customs for the customs clearance procedures; the entry/release date of the last lot of such goods shall be regarded as the import/export date.

4The monthly consolidated declaration shall not apply to any of the following goods:

1Where the goods are transported by a free-trade-zone enterprise to another free trade zone pursuant to Subparagraph 3 of Paragraph 1 of Article 5, or the cases are reported to Customs pursuant to the Article 7 stipulating the transactions conducted within the free trade zone, except for the goods (products) set forth in the Article 15 of this Act, the free-trade-zone enterprise may apply to Customs to use the monthly consolidated declaration procedures.

2The free-trade-zone enterprise having been approved to implement monthly consolidated declaration shall process the entry/release of goods into/from the zone (factory) and report the goods to Customs under Paragraph 3 of the preceding article; moreover, the entry/release date of the last lot of goods shall be deemed as the import/export date.

3Where the cases reported on a monthly consolidated declaration basis are found to contain any false or incorrect information, such cases shall be handled in accordance with the provisions set forth in Paragraph 1 of Article 38 of the Act.

1Under any of the following circumstances, a free-trade-zone enterprise shall declare supplementary payment of import duty with Customs:

21. Where the free-trade-zone enterprise has discovered on its own that the stored goods are lost due to theft under Paragraph 2 of Article 18 of the Act.

32. Where the free-trade-zone enterprise has discovered during its inventory check that the quantity of the stored goods is less than that recorded in the books under Paragraph 2 of Article 20 of the Act.

43. Where any duty-free goods shipped to a tax area for repair, testing, inspection, contracted processing, or exhibition pursuant to Paragraphs 1 and 4 of Article 25 of the Act have not been shipped back to the free trade zone within six months from the approval date.

54. Where an extension is approved pursuant to Paragraph 3 of Article 25 of the Act, but the duty-free goods are not shipped back to the free trade zone before the expiration of the extension deadline.

65. Where any goods originally transported into the free trade zone by a free-trade-zone enterprise for its operational use have been used for non-operational purposes under Article 30 of the Act.

7The six-month period set forth in Subparagraph 3 of the preceding paragraph shall commence from the day following the goods customs clearance date. However, for the goods transported out of the free trade zone on the monthly consolidated declaration basis, the six-month period shall commence from the day following the date when the goods are transported out of the free trade zone.

1Where any goods are shipped to a domestic tax area or bonded area by a free-trade-zone enterprise under Paragraph 1 of Article 23 or Article 27 of the Act, the applicable tariff number and import regulations shall be designated according to the form of the goods at the time when they are shipped from the free trade zone, and the import duty and fees shall be assessed or exempted in accordance with the relevant applicable regulations. The date of the application for the tariff number, the tariff rate, and the import regulations shall be the date of the declaration to Customs.

2The term "added value" as referred to in proviso of Paragraph 1 of Article 23 of the Act shall mean the customs value of the goods to be shipped to a tax area by a free-trade-zone enterprise less the untaxed imported raw materials, the bonded domestic raw materials and the tax-rebated domestic raw materials used on the goods, and the value of the semi-finished products.

3Where the goods are shipped to a tax area by a free-trade-zone enterprise, the levy of a tariff shall conform to the following principles:

41. Where the processed or manufactured goods are to be transported to a tax area, a tariff shall be levied according to the proviso of Paragraph 1 of Article 23 of the Act on the balance of the customs value of the goods in the form when transported out of the free trade zone less the added value available in the free trade zone. However, in the event of a failure to present the relevant documents for Customs verification and inspection of the added value available in the free trade zone as stipulated in the regulations, a tariff shall be levied on the balance of the customs value of the goods in the form when transported out of the free trade zone less an amount equal to 30% thereof.

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1When goods transported from a free trade zone to a tax area are found to have been damaged or not conforming to specifications and quality as stated in the original contract, thereby necessitating compensation or replacement by the original free trade zone enterprise, the compensation or replacement goods shall be exempt from duty on the condition that the situation is reported to Customs within one month commencing from the date following the release of the original goods transported to the tax area.

2The provisions of Article 41 and Paragraph 1 of Article 42 of the Enforcement Rules of the Customs Act shall apply mutatis mutandis to the documents required for the aforementioned report and its operating procedures.

1Goods to be exported from a free trade zone shall be transferred to maritime (air) express handling units with prior approval of Customs, and customs clearance procedures of the aforementioned goods shall be governed by the Regulations Governing Customs Clearance Procedures for Maritime (Air) Express Consignments.

2The regulations governing any export goods of a free-trade-zone enterprise transferred to maritime (air) express handling units mentioned in the preceding paragraph shall be announced and implemented in different phases by Customs Administration.

1The free-trade-zone enterprise shall attend to the following bookkeeping matters related to the storage and collection of goods pursuant to Paragraph 2 of Article 18 of the Act:

21. Upon storage of goods in or collection of goods from a depot, an account of the goods shall be recorded in two separate accounting books maintained respectively for the goods to satisfy sales requirements and for the machinery and equipment for its own use.

32. The entries to be recorded in such accounting books shall include the material number, the description of goods, the type/model number and specifications of the goods, the depot’s receipt/warrant number for incoming/outgoing goods, export/import zone or intra-area transaction certificate number, the date and time of storage into/collection from the depot, the quantity of the goods received/released by the depot, and the balance of the goods in stock.

43. Machinery or equipment for personal use may be written off from the property account after five (5) years from the date of its entry into the free trade zone. Such goods shall still be registered in the relevant accounting books and records if not released from the free trade zone yet.

54. The account record of any consumable material for machinery and equipment for personal use shall be written off against the quantity used thereof, with prior approval from Customs.

65. If the bill of the materials used cannot be prepared for parts and components used for operational goods in storage for repair purposes due to special circumstances, an explanatory document should be attached to an application to be filed with Customs before the repair and the account record shall be written off against the quantity used thereof, if approved. The list of actual quantity used shall be provided to Customs for further inspection before the fifth day of the following month. If the application is not filed in accordance with this provision, the account record shall not be written off against the quantity used.

1The free-trade-zone enterprise shall attend to the following book-keeping matters related to the reconditioning, processing, manufacturing, repair, inspection, or testing of goods pursuant to Paragraph 2 of Article 18 of the Act:

21.In the case that the reconditioning, processing, manufacturing, repair, inspection, or testing of any goods by a free-trade-zone enterprise results in any change in the description of goods, specifications, type/model number, or material number of such goods, the account records of such goods shall be entered based on the new material number; furthermore, the original account records of the goods shall be canceled in accordance with the bill of materials and relevant documents submitted to Customs for further inspection before the exportation, storage or domestic sale of the goods. If the application is not filed in accordance with this provision, the account record shall not be written off. However, where the material number remains unchanged, the relevant account records of the goods shall still be entered and maintained under the account of the original material number.

32.In the case that goods are processed or manufactured by a free-trade-zone enterprise, the free-trade-zone enterprise may choose to prepare a bill of materials quantity with or without attrition on the basis of their nature and types.

43.In the case that a contractor in a tax area or bonded area is commissioned to perform processing, repair, inspection, or testing as set forth in Article 9 or Article 10, if the description of goods, specification, model number, or material number of the original goods is changed, the bill of materials shall be prepared and submitted to the management authority or Customs for further inspection. If any alteration has been made to the approved bill of materials, it shall be sent to Customs for reference.

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1The free-trade-zone enterprise shall attend to the following book-keeping matters related to the loss of goods due to theft or damage by disasters pursuant to Paragraph 2 of Article 18 of the Act:

21. Where any of the duty-free goods in the possession of a free-trade-zone enterprise are lost by theft, the free-trade-zone enterprise shall report such matter to the free trade zone management authority and the police office and obtain a certificate; moreover, the free-trade-zone enterprise shall further make supplementary payment of import duty leviable thereon and cancel the relevant account records of the lost goods within three (3) months from the day following the date of such theft, except under any extraordinary situation, in which case, an application may be filed with Customs for the furnishing of a guarantee deposit by the enterprise in exchange for a provisional exemption from the supplementary payment of import duty leviable thereon provided, however, that the duration of such provisional tax exemption shall in no case be longer than six (6) months beginning from the day following the date of such theft. In the event that the lost goods can not be recovered upon expiry of the foregoing grace period, Customs shall offset the guarantee deposit against the taxes so as to close the pending case; the guarantee deposit prepaid for the portion of the lost goods which has been recovered, if any, shall be refunded.

32. Where any of the duty-free goods in the possession of a free-trade-zone enterprise are damaged by flood, typhoon, fire or any other types of natural disasters during the period of storage thereof, and the damage has been declared within one week from the day following the date of termination of the fact of such disaster as justified by the free trade zone management authority, such damaged goods may be canceled from the account records thereof after verification; and the waste generated therefrom shall be subject to assessment or exemption of the taxes in accordance with Subparagraph 4 of the preceding article.

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1The free-trade-zone enterprise shall attend to the following matters related to the annual inventory process pursuant to Article 20 of the Act:

21. A notification shall be submitted to Customs and recognized by Customs no less than two (2) weeks before the scheduled inventory date.

32. In performing annual inventory, all goods shipped outside the free trade zone for the purpose of processing, repair, inspection, testing and exhibition with the approval of Customs shall be fully shipped back, included in the inventory and canceled. If any goods cannot be shipped back due to any reason, an application shall be filed with Customs for approval to conduct annual inventory outside the free trade zone on the same date.

43. The minimum length of time from the date of inventory check in the preceding year to the annual inventory check date of the current year shall be not less than ten (10) months, while the maximum length of time shall not exceed fourteen (14) months; however, the aforesaid intervals may be shortened or extended in the case of extraordinary situations, with prior approval of Customs.

54. In the case of any goods approved to be placed under the monthly consolidated declaration of a free-trade-zone enterprise, a consolidated customs declaration form shall be presented to Customs for the customs clearance procedures before the scheduled inventory check date.

65. Upon conclusion of the annual inventory check, the free-trade-zone enterprise shall prepare two copies of inventory lists and final settlement statements, respectively, of the goods for sales requirements inside and outside the free trade zone and of the machinery and equipment for its personal use inside the free trade zone. The inventory lists shall be submitted to Customs for future inspection within one month from the day following the date of the conclusion of the inventory check. Where circumstances require, an application for a one-month extension may be filed with Customs prior to the expiration of said deadline.

1Where a free-trade-zone enterprise is approved to close down its business operation, or its operation permit is invalidated or revoked, it is required to attend to the following matters pursuant to Article 31 of the Act:

21. The free-trade-zone enterprise shall stop the storage of duty-free goods from the day following the date of the approval of the free trade zone management authority for the closing of the operation.

32. The free-trade-zone enterprise shall, within two (2) weeks from the day following the date of approval of the management authority, conduct the closing inventory check, and prepare and submit inventory lists and final settlement statements according to the regulations.

43. In the event of an inventory shortage of any duty-free goods or machinery and equipment for its own use, supplementary payment of leviable duty shall be made to Customs; the remaining goods, machinery and equipment for its own use in stock shall be subject to the monitoring and control of the free trade zone management authority before the processing of transfer or tax assessment or exemption for such goods or re-export of the goods.

5If the free-trade-zone enterprise fail to make the closing stock referred to in the preceding paragraph, Customs may impose the duties and taxes payable based on the book inventory.

1When an application for establishment of a free-trade-zone enterprise is approved in accordance with Paragraph 2 of Article 31 of the Act and if the establishment approval is canceled or withdrawn by a decision during the establishment stage, the following matters shall be carried out:

21. Stop the storage of personal use machinery and equipment from the day following the date of the decision by the management authority of the free trade zone.

32. Supplemental tariffs, goods tax, business tax, promotion trade service fees and commercial harbor service fees that were waived during the establishment period shall be paid, except if the exportation of the original goods is reinstated within six months from the day following the date of the decision by the management authority of the free trade zone.

43. Before the relevant supplemental taxes are paid for the goods under the previous Subparagraph or before the exportation is reinstated, the management authority of the free trade zone shall exercise supervision in accordance with Paragraph 3 of Article 31 of the Act.

1A free-trade-zone enterprise shall attend to the following matters related to the control and management of goods pursuant to Paragraph 3 of Article 18 of the Act:

21. The free-trade-zone enterprise shall be equipped with a complete, computerized control and management system for the operation of the storage, collection, storage position, stock record changes, and entry and exit of cargo containers (or goods) to and from the factory (or premises). The relevant computer data and records as well as supporting certificates and documents shall be kept for three (3) years.

32. The security guard shall be stationed at the gate to take charge of the security and verification check of the cargo containers (or goods) entering or leaving the factory (or premises).

43. Under any of the following circumstances, a notice shall be given to Customs immediately:

5(1) Where cargo containers (or goods) are lost due to theft or stealthy substitution.

6(2) Where the seal is lost, damaged, broken missing, or suspected to have been forged or altered, or the serial number of the seal is inconsistent with that as indicated in the “Container (Cargo) Note and Entry/Exit Permit” (hereinafter referred to as the “Container (Cargo) Note”), or the reading and comparing functions of electronic (paper)seals are abnormal.

7(3) Where the Container (Cargo) Note has been obliterated and/or altered.

1In conformity with the following requirements, where foreign container cargos, other than tobacco, alcohol, and the agricultural, fisheries, and animal products of Mainland China which are not permitted for importation by the Ministry of Economic Affairs, are transported by a free-trade-zone enterprise, the enterprise may apply to Customs on a case-by-case basis for the exemption from opening the container to be entered and for the permission to store the container in its original condition in the outdoor storage facility of that enterprise:

21. The enterprise has been run for one year or more.

32. Within one year before the application, the number of penalties imposed on the enterprise in accordance with the Act does not exceed three and the enterprise has not been suspended from transporting and storing goods during the one-year period.

43. The whole containerized cargo has the same description of goods and a detailed list of the packing lists or the container contents is provided.

54. The operating area of a free-trade-zone enterprise is equipped with an outdoor storage facility and a surveillance system for 24-hour continuous video recording or dynamic motion detection video recording, which can be recorded and retained for at least 30 days. The enterprise shall extend the video storage to at least 90 days when Customs deems it necessary.

65. The container is sealed with self-prepared seals or Customs seals during its storage in the place of the free-trade-zone enterprise.

1A depot located within a free trade zone shall attend to the following control and management matters pursuant to Paragraph 3 of Article 18 of the Act:

21. For any foreign goods which have been unloaded and stored at a Depot in a free trade zone, the Depot shall verify the import manifest, check and accept the goods, and confirm the storage position, and thereafter transmit such warehousing information to Customs.

32. For any goods transported to a Depot in a free trade zone from a tax area, a bonded factory, a bonded Depot, or a logistics center, the Depot shall check and accept the goods, confirm the storage position, transmit the information supporting the entry of the export goods into the Depot, as well as receive the release notice from Customs so as to facilitate the collection of the goods by the free-trade-zone enterprise.

43. For any goods which are transported to a Depot in a free trade zone from a technology industrial park, a science park, an agriculture-based technology park, or any other free trade zone, the Depot shall check and accept the goods against the release notice issued by Customs and shall make such goods available for collection by the free-trade-zone enterprise.

54. For any export goods of a free-trade-zone enterprise which have been transported to and stored at a Depot in that free trade zone, the Depot shall transmit to Customs the information supporting the entry of the export goods into the Depot, and receive the release notice against which it may subsequently have such goods containerized (or palletized) and further loaded on board the shipping vessel (aircraft). In case that the goods must be shipped out of the free trade zone for export, a separate Container (Cargo) Note shall be issued, and the goods shall be sealed up before the same are released from the free trade zone.

1The security guard unit stationed at the gate of a free trade zone shall attend to the following matters related to the control and management of the goods pursuant to Paragraph 3 of Article 18 of the Act:

21. For any sea cargo containers (goods) which are unloaded from the vessel or shipped into the free trade zone from other areas, the security guard unit at the gate of the free trade zone shall check and verify that the markings, numbers and seals of the cargo containers (goods) are consistent with those as indicated in the Container (Cargo) Note and the special permit or trans-shipment permit message issued by Customs, and confirm the seals are intact, and may thereafter process the entry of such cargo containers (goods) into the free trade zone, and thereafter transmit the updated status of the containers to the Container Dynamic Status System.

32. For any air cargo containers (goods) which are unloaded from the aircraft or shipped into the free trade zone from other areas, the security guard unit at the gate of the free trade zone shall check and verify that the serial numbers of the Container (Cargo) Note and the serial mark of the transportation means of bonded goods, or of the dedicated fleet vehicles of the free trade zone are consistent with those as indicated in the special permit or the trans-shipment permit message issued by Customs, and confirm that the seals affixed thereon are intact, and thereafter handle the entry of the cargo containers (goods) into the free trade zone.

43. For goods which are shipped to a free trade zone from a bonded warehouse or a logistics center, the security guard unit at the gate of the free trade zone shall check and verify that the serial mark of the transportation means of bonded goods, vehicles of the logistics center, or the dedicated fleet vehicles of the free trade zone are consistent with those indicated in the Container (Cargo) Note, and confirm that the seals affixed are intact, and may thereafter process the entry of the goods into the free trade zone.

1When Customs considers, with justifiable reasons, that an act violates this Act, or it is necessary to initiate an inspection into or investigation of any particular matter subject to its autonomous management, Customs may dispatch customs officers from time to time to inspect (investigate) the goods and relevant documents, accounting books, receipts, corresponding letters, and computer files, whereas the party subject to such inspection/investigation shall cooperate with the investigation and shall provide necessary assistance. Where the circumstances require needs, the customs officers may take samples, product catalogs, and/or instruction books or manuals.

2When carrying out the inspection/investigation task, the customs officers shall wear uniforms or show any credentials sufficient to justify their identification, and shall advise the parties subject to such inspection/ investigation of the same. The processes of such inspection/investigation conducted by the customs officers shall be recorded in writing, and Customs shall have the written records to be reviewed by all related persons at the scene, and shall cause the same to be affixed with the signature or personal seal of one of such related persons and of one of the inspecting/investigating customs officers. Where the related persons are unable to or refuse to affix a signature or personal seal, the cause thereof shall be annotated in the written record. In the case of the inspection/investigation of the goods or sampling operation conducted by Customs, Article 23 of the Customs Law shall apply mutatis mutandis.

Customs clearance and administration of goods belonging to enterprises other than a free-trade-zone enterprise shall be governed by the relevant provisions set forth in the Customs Law.

These Regulations shall come into force from the date of promulgation.