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FTZs adopt a level of autonomic management and loose administrative controls in order to create niches. There are the following preferential measures and systems provided in FTZs:

 

境內關外icon

Inside the Border but Outside of Customs

Goods shall be exempted from relevant duties and taxes and free from the import restrictions set forth in other acts, regulations or orders.

享有稅賦優惠icon

Offering tax preferential:

  • Goods to be transported overseas into a free trade zone by a free-trade-zone enterprise for its operations (including those used to provide warehousing, logistics, assembly and reassembly services to other enterprises) shall be exempted from customs duty, commodity tax, business tax, tobacco and wine tax, public health and welfare dues on tobacco products, trade promotion service fees, and harbor service dues.
  • Business tax rate is reduced to zero for transactions of commodities, equipments and services between FTZs and domestic taxed areas or bonded areas.
  • Foreign profit-seeking enterprises that register or commission storage and preliminary processing to companies in FTZs for subsequent transactions with domestic or foreign clients may be exempted from profit-seeking business income tax in this regard. If sales to domestic clients exceeds 10% of the consolidated sales to domestic and foreign clients, then the amount in excess shall be not be exempted from business income tax.
  • Shipping domestic goods into FTZs shall be deemed exports, and the enterprise concerned may request a duty refund.
貨物加值icon

Allowing in-depth processing:

The in-depth processing  including assembling, processing, manufacturing, etc. is allowed in FTZ.

貨物自由流通icon

Free circulation of goods:

Inspection is spared for customs clearance when foreign goods are shipped to or from FTZs. The same principle also applies to any transfer from one FTZ to another. Monthly consolidated declaration is adopted on the flow of goods between an FTZ and a domestic taxed area or a bonded area to enhance the efficiency.

港區事業自主管理icon

Autonomous management:

Customs review enterprise's account through the system.

單一窗口服務icon

One-stop service:

One stop consulting and administrative service.