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Should the ownership of goods be transferred when goods in bonded areas are transported into free-trade-zone enterprises? How can one ensure the ownership of goods?

  1. Procedures for clearance of goods in the bonded area transported into free-trade- zone  enterprises shall be handled in accordance with Paragraph 3, Article 6 of the Regulations Governing Customs Clearance for Goods in Free Trade Zones: “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 sheet to the 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. “Customs clearance is required, but transfer of ownership is optional. If a free-trade-zone enterprise stores goods on behalf of the consignor, the enterprise can indicate in the "Remarks" column of the declaration sheet that "This batch of goods is reported for storage by (xxx) free-trade-zone enterprise on behalf of (xxx) domestic manufacturer (including company registration number) or (xxx) foreign manufacturer."
  2. As for the ensurance of ownership by the goods' owners, which is a relationship between the free-trade-zone enterprises and goods' owners governed by private laws, the Customs will not intervene.

Contact Information

886-2-25505500 ext. 2724

Data Source

Department of Audit Affairs

  • Publish Date:2020-06-03
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