Customs Modernization and Tariff Act

Section 814

Imported goods shall be admitted into a free zone when the goods declaration, together with required documents, as required by existing laws and regulations, are electronically lodged with the Bureau and other relevant government authorities at the time of admission. Imported goods shall be withdrawn from the free zone for entry to the customs territory when the goods declaration is electronically lodged, together with required documents at the time of the withdrawal from the free zone.

Section 815

Unless otherwise provided by law and in accordance with the respective laws, rules and regulations of the free zone authorities, goods admitted into a free zone shall not be subject to duty and tax.

Section 816

The entry of goods into a free zone, whether directly or through the customs territory, shall be covered by the necessary goods declaration for admission or transit. Withdrawal from the free zone into the customs territory shall be covered by the necessary goods declaration for consumption or warehousing. Transfer of goods from one free zone into another free zone shall likewise be covered by the necessary transit permit. The implementing rules and regulations on the transit of goods admitted into, exported from, withdrawn into the customs territory, and moved between free zones shall be formulated and issued jointly by the Bureau and the free zone authorities.

Section 817

To ensure compliance with customs laws and regulations, the Bureau shall coordinate with the governing authority of the free zone.