| Legislative： |
1.Promulgated on July 19, 1965
2.Amended on October 29, 1967
3.Amended on May 10, 1969
4.Amended on August 22, 1973
5.Amended on January 23, 1978
6.Amended on January 21, 1985
7.Amended on August 28, 1989
8.Amended on May 30, 1990
9.Amended on September 9, 1992
10.Amended on July 23, 1997
11.Amended on January 12, 2000
12.Amended on February 6, 2002
13.Amended on November 6, 2002
14.Amended on May 12, 2005
15.Amended on February 5, 2015
16.Amended on September 12, 2019 |
| Content： |
Article 1
The Regulations are prescribed in accordance with the provisions in Article 10 of the Statute for the
Establishment and Administration of Export Processing Zone.
Article 2
The business entity allowed to be established in the Economic Processing Zone should conform to
provisions of business classifications in the Article of Statute for the Establishment and
Administration of Economic Processing Zone and consider the following prey:
1.The basic industry has not been established, or in demand domestically.
2.The planned product does not demonstrate saturation in the domestic and international markets.
3.It can cultivate special technical personnel in the domestic production process.
4.It can economically use land, water, and power.
5.It cannot endanger public safety and sanitation.
Article 3
The business entity applying for establishment in the Economic Processing Zone should have sound
financial plan and its paid-in capital should reach the following standard:
1.Warehousing industry: more than NT$80 million.
2.Transportation industry: more than NT$50 million.
3.The manufacturing industry leases the land to build factory: more than NT$20 million.
4.The manufacturing industry leases or purchases the factory: more than NT$10 million.
5.Other industries: more than NT$1 million. But this does not apply to businesses offering
products or services with a development and innovation potential or growing startups that have
shown development potential in initial study, and have passed the review of the Export Processing
Zone Administration (EPZA), Ministry of Economic Affairs.
Article 4
The investment applied by the business entity must be equipped with required production or operational
equipment of that business under normal operation.
Article 5
The application cases of business entities to be established in the Export Processing Zone will be
examined by an examination task force, made up of one representative from each of the following
agencies:
Environmental Protection Administration, Executive Yuan; Overseas Community Affairs Commission;
Taxation Administration, Ministry of Finance; Customs Administration, Ministry of Finance; Department
of Foreign Exchange, Central Bank of the Republic of China; Department of Commerce, MOEA;
Department of Investment Services, MOEA; Industrial Development Bureau, MOEA; Bureau of Foreign
Trade, MOEA; Investment Commission, MOEA; and Export Processing Zone Administration. The
Director-general of the Export Processing Zone Administration acts as the convener to organize meetings
on handling of examination affairs anytime. If an application case involves a special permit, the
competent authority in that regard will jointly conduct the examination.
The members of the examination task force are invited by the Economic Processing Zone. Experts may be
invited to join the examination if necessary.
Application cases mentioned in Paragraph 1 that fulfill the following conditions shall be examined and
approved by the Export Processing Zone Administration without consulting other parties:
1.Amount of an investment below NT$10 million.
2.None of the following:
(1) Manufacturing industry.
(2) Overseas Chinese or foreigners investing in Taiwan.
(3) People, corporations, organizations, other institutions, or companies invested by a third region from
mainland China investing in Taiwan.
Article 6
When the examination task force examines the investment plan, it can require the investor or investment
business to submit the commitment in terms of relevant events.
Article 7
The required land or factory area is decided by the examination task force. The Director General of the
Economic Processing Zone Administration will put it into implementation.
Article 8
In cases applied by overseas Chinese and foreigner, to establish business entity in the Economic
Processing Zone, the examination task force makes the final decision within its legal business
classifications, and the Director General of the Economic Processing Zone Administration will put it into
implementation.
Article 9
The measures shall become effective as of the date of its promulgation.
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