According to Article 16 of the Regulations Governing Customs Clearance for Goods in Free Trade Zones, where 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 for the Establishment and Management of Free Trade Zones, 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 the Customs.

The term “added value” as referred to in proviso of Paragraph 1, Article 23 of the Act for the Establishment and Management of Free Trade Zones 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 goods.

Where 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:

1. 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, Article 23 of the Act for the Establishment and Management of Free Trade Zones 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.
2. Where the reconditioned or simply processed goods are to be transported to a tax area, a tariff shall be levied on the amount 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.
3. Where the imported goods are to be transported to a tax area in their original form, the evaluation of the customs value of the goods shall be processed pursuant to the Customs Act and related regulations.

 

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