According to Paragraphs 1, 2 and 3, Article 25 of the Act for the Establishment and Management of Free Trade Zones and Article 15 of the Regulations Governing Customs Clearance for Goods in Free Trade Zones, where any duty/tax free goods of a free-trade-zone enterprise needs to be transported to a tax area for repair, test, inspection, and/or commissioned processing, with prior approval of Customs, the tax bonding may be exempted provided that the goods are returned to the free trade zone within six (6) months since the approval, and the case shall be closed. If the goods is not returned upon expiration of the six-month deadline, it shall be declared to Customs for supplemental payment of the duty and taxes.

Under a special circumstance as approved by Customs via application, the goods transported to a tax area as referred to in the preceding paragraph may be exported directly without having to be returned to the said free trade zone, and the pending case may thereafter be closed accordingly.

In case of the extension of the deadline to return to the free trade zone as referred to in the first paragraph, an application shall be filed to Customs with elaborating the causes in writing along with supporting documents and certificates provided; however, that the extension is subject to a limit of six (6) months.

The six-month period set forth in the first 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.

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