Chapter Ⅰ  General Principles

Article 1
The regulations are prescribed in accordance with provisions in Paragraph 3, Article 5 of the 
Statute for the Establishment and Administration of the Export Processing Zone (hereinafter 
referred to as the Statute).

Article 2
The specified paragraphs in the Regulations are implemented by the departments established by 
the Export Processing Zone Administration (hereinafter referred to as “the Administration”) and 
the branches of the Export Processing Zone (hereinafter referred to as “branches) in accordance 
with provisions in Article 9 of the Statute.

Chapter Ⅱ  Application for Establishment, Change, and Cancellation of Investment Plan and 
Registration of Business in the Export Processing Zone

Article 3 　
The establishment, mergers and acquisition, segmentation, cash injection, capital decrease, 
divestiture, transfer of investment to tax area, establishment of branch in tax area and change of 
investment plan of business in the Export Processing Zone shall be applied to the Administration or 
branches, attaching the application form and relevant documents.
Format and number of copies of application form in the previous paragraph required are determined 
by the Administration.

Article 4 　
The branches should draft the preliminary opinions regarding applications of establishment, mergers 
and acquisition, segmentation, cash injection, capital decrease, divestiture, and change of 
investment plan of business in the Export Processing Zone to the Administration within one week, 
except for cases which should be approved by the Administration or the branches. The Administration 
shall grant the approval within one month and inform the applicant of approved contents and the 
items that should be attended to.

Article 5 　
As soon as business establishment is approved, the business entity should apply to the 
Administration or branches for company registration or commerce registration in accordance with 
relevant provisions.
If there is any change, dissolution, or shutdown that occurred to the aforementioned registration, 
the application of change, dissolution, or shutdown should be handled within fifteen days starting 
from the date of occurrence.
When the Administration or branches handles the company registration or commerce registration, one 
copy of the documents should be sent to the local Tax Administration. Additionally the 
Administration or branches should announce the registration items after approval is granted.

Article 6 　
Once the establishment, mergers and acquisition, segmentation, cash injection of business entity 
is approved, the plan should be completed within two years starting from the approved date of the 
investment plan. If the plan is unable to start or complete owing to actual difficulties, the 
business entity may apply to the Administration or branches for postponement before the deadline.

Article 7 　
Once the business entity is approved to establish a branch within the Export Processing Zone, its 
accounting title, ledgers, evidence, and report should be separated. Additionally its sale amount 
should be reported to the local Tax Administration.

Article 8 　
If the business intends to move to non-bonded area, re-invest in the non-bonded area, or establish 
branches in the non-bonded area, it should be handled by relevant provisions of the Statute and 
Company Law or Commerce Registration Law.

Chapter Ⅲ  Land Use and Building

Article 9 　
Investors applying to establish business in the Export Processing Zone (hereinafter referred to as
 “the investors”), who reserve public land or building at the Administration or branches, shall 
pay the down payment and ink the reservation contract according to the following standards:
1.Land down payment: It is calculated on the basis of six months’ rent for the land area.
2.Building down payment: The purchaser should pay 5% of the selling price for reserved building 
  area, and the lessee should pay six months’ rent for the building area.
For reserved public land in the previous paragraph on which there are private buildings, no land 
down payment and signing of reservation contract is required.
The investors in Para graph 1 who reserve, rent, or purchase the land or building from a private 
owner shall prepare the land or building use certificate or other relevant documents upon submitting 
investment application.
Representatives of the investors in foregoing three paragraphs who reserve and present investment 
plan on behalf of a corporate entity before the establishment of the corporation shall remark: 
“Representative of provisional office of the name of corporation to be established (i.e. the 
company to be established)” under his/her name. The source of capital shall also come from the name 
of provisional office of the corporation.
If lease and purchase of additional building or land is needed because of cash injection, mergers 
and acquisition, or expansion of investment plan, provisions of Paragraph 1, Paragraph 2 or 
Paragraph 3 are applicable to business entities in the Zone.

Article 10 　
The preference of building allotment is as follows:
1.The preference allotment is granted in accordance with Paragraph 4, Article 12 of the Statue.
2.Owing to expansion, the business entity submits the expansion plan, obtains the approval, and 
  pays the down payment according to provision of the aforementioned Article.
3.If the approval notice of new investment states as soon as the building is about to transfer, 
  then the preference allotment is granted. Yet the business entity must pay the down payment 
  according to provisions of the aforementioned article.
4.If the building used by the business entity is not able to meet the business requirements, then 
  the business entity needs to purchase another building, enter the registration to the 
  Administration or branches, and pay the down payment according to provisions of the aforementioned 
  Article.

Article 11 　
After an investor makes the down payment, he should submit the investment application within 30 
days. If the investor has any legitimate reason, he or she may apply for a postponement at the 
Administration or branches within the time limit. The time limit may be extended by 30 days, but 
the extension is limited to once only.
The Administration or branches shall notify the investor in writing 10 days prior to expiration of 
the said time limit.
An investor may apply for a refund of the down payment without interest prior to the expiration of 
the time limit, as stated in the first paragraph. The land or building will not be reserved.

Article 12 　
If the investment application of a business entity in the Zone is not approved, the land or building 
down payment submitted shall be refunded by the Administration or branches in total and without 
interest. For those approved for incorporation, the Administration or branches shall inform the 
applicant of the allotted land or building as reserved, and sign a contract with the applicant 
pursuant to Article 13. The land or building down payment will then be refunded in total and without 
interest. If the contract is not signed within the specified period, the paid down payment will be 
transferred to the national treasury, and any request for refund will not be entertained. 
Applications for extended deadlines with legitimate reasons may be approved by the Administration 
or branches. There is no limitation to the number of applications approved; however, the total 
extended period shall be no longer than one year.
The Administration or branches shall notify the investor in writing 10 days prior to expiration of 
the said period for contract signing.
If the lease and purchase of additional building or land is needed because of cash injection, 
mergers and acquisition, or expansion of investment plan, the provisions of the preceding two 
paragraphs are applicable to the refund or non-refund of the down payment.

Article 13 　
When the business entity within the Zone leases the land, or when it leases or purchases the 
building, it should sign the rent and purchase contract according to allotted area within 60 days 
starting from the notice date by the Administration or branches. Its renting duration should be 20 
years maximum, and the contract can be renewed as soon as it expires.
Starting from the contract signing date, the business entity within the Zone should pay the rental 
or the cost to share the public facility construction expense. After the Administration or branch 
approves the investment case and before the contract is signed, the expense of land or building 
use should be traced back to the usage date.
If the business entity within the Zone in the aforementioned paragraph pre-purchases the 
newly-built building, then the expense is calculated starting from the notice of construction 
completion.

Article 14 　
If the business entity within the Zone leases the land to build the building by itself, it should 
apply to the Administration or branches for building permit within six months according to 
provisions of Construction Law after the renting contract is inked. After construction license is 
obtained, the construction should be proceeded in accordance with relevant provisions of 
Construction Law.

Article 15 　
If a business entity within the Zone fails to begin building construction and complete the 
construction as scheduled, or fails to complete construction within the approved investment 
period, the Administration or branches may terminate the lease of land, and the Administration 
may revoke its investment application. The paid rent will not be refunded, and the land will be 
taken back by the Administration or branches for other uses. If construction work is ongoing or a 
change of the land’s appearance has been made, the foresaid business entity shall restore the 
land to its original condition within the specified period. If the business entity fails to 
restore the land to its original condition within the specified period, the Administration or 
branches may work on its behalf, with the costs attributable to the business entity. However, if 
the construction work or change of the land’s appearance does not hinder other users, the 
business entity may be free from the restoration responsibility, provided that approval of the 
Administration or branches has been obtained.

Article 16 　
If the business entity leases the land or building, it should be restricted to actual business 
demand. In the lease duration, if part of or all of the leased area are not needed, the business 
entity should apply to the Administration or branches for refund. The business can not sublease 
or re-lend to others. If the building’s sublease or re-lending is approved by the Administration 
or branches, it is beyond this restriction.
The paid rental and public facility construction expense in the aforementioned Paragraph shall 
not be refunded in the case of return, sub-lease or re-lending.
All buildings of the business entity should be leased or lent to business of approved 
establishment within the Export Processing Zone. Additionally, the business entity should report 
to the Administration or branches for its lease or lending. However, in the case of the 
building’s sub-lease or re-lending by the business entity of incubator services, it will be 
allowed not to 
report to the Administration or branches.

Article 17 　
The business entity within the Zone should apply to the Administration or branches for 
registration in the transference of business building. When both transaction parties settle 
the price, the business entity should report to the Administration or branches for future 
references.

Article 18 　
The buildings in the Export Processing Zone should adopt inflammable materials which are 
permanently constructed.

Article 19 　
The construction line in the Export Processing Zone should be appointed by the Administration 
or branches.

Article 20 　
If owing to construction demand, the business entity has to pile up material that may use or 
ruin public facilities; the business entity should apply to the Administration or branches for 
approval in advance, and restore the public facilities to its original form before deadline.

Chapter Ⅳ  Labor Safety and Health and Labor Administration

Article 21 　
The business entity within the Zone should apply to the Administration or branches for check 
before operation is proceeded regarding its installation of machinery and equipment within 
building, safety and sanitation facilities, labor conditions, pollution prevention, fire-fighting 
equipment and other related affairs. The Administration or branches should complete the check 
within five days after accepting the application. If the check conforms to provisions and 
implementations are according to investment plan, then the business operation is permitted.
When the business within the Zone is allowed to start operation according to aforementioned 
provisions, the Administration or branches should conduct the check on a regular or non-scheduled 
basis. If the check finds out items to be improved, it will be handled according to relevant laws 
and decrees about labor, fire-hazard, and environmental protection.

Article 22 　
The business entity should prepare the names, positions and other information of employees on 
duty, and send this information to police brigade for spot check at any time.

Article 23 　
The health care of business entity employees is handled by an established health care unit 
within the business entity. However the business should entrust the health care unit within the 
Export Processing Zone in dealing with this aspect. Provided that a health care unit is not 
established within the Zone, the business entity may entrust any health care institutes as 
desired.
The aforementioned business entity entrusting the health care unit of the Zone should pay health 
care fee according to the number of its employees. The health care fee should be decided by the 
Administration.

Chapter Ⅴ  Trade Management

Article 24 　
If a business entity is required to apply for a certificate of origin or a certificate of 
processing when exporting commodities, it shall submit an application in accordance with the 
Regulations Governing Issuance of Certificates of Origin and Certificates of Processing.

Article 25 　
When the business entity exports commodities; the commodities should be labeled their certificate 
of origin in accordance with labeling provisions for certificate of origin in the commodity 
export management measures.
In accordance with a forementioned measures, the application may apply to the Administration 
or branches for approval in special cases.

Article 26 　
When business entity exports and imports commodity, it should comply with the commodity export 
management measures as well as export and import provisions of commodity import management 
measures. 
If it’s exported and imported commodities are restricted by promulgation of competent authorities 
in charge of trading, the business entity should fill out the application of export and import 
permit, prepare other documents prescribed in the relevant provisions, and apply to the 
Administration or the branches for approval in accordance with. 

Article 27 　
If the exported commodities are classified by promulgation of relevant authorities in charge of 
trading as strategic high-tech ones, the business entity should fill out the application of export 
permit for strategic high-tech commodity, prepare the relevant documents prescribed in the relevant 
provisions, and apply to the Administration or branches for approval in accordance with provisions 
for export and import management measures of high-tech commodities.
According to the regulations of exporting country, when the business entity imports commodities, 
it is necessary to obtain international import certificate, delivery verification certificate and 
written assurance certificate for strategic hi-tech commodities issued by the R.O.C. government in 
advance; it should first apply to the Administration or branches for such certificate.

Article 28 　
In accordance with provisions of foregoing two articles, the business entity could apply for export 
and import certificates using the online service or information transmitted through e-mail that has 
record in the computer. This application will be regarded as being handled according to provisions.

Article 29 　
If the business entity imports commodities from bonded factories, free trade ports, science-based 
industrial park, agricultural biotechnology park or other bonded areas, it is exempted from applying 
to the Administration or branches for the import permit except provisions in other laws and decrees. 
The commodities imported from bonded warehouse should be handled in accordance with provisions of 
Article 26.
If the commodities of business entity are exported to bonded factories, bonded warehouses, free 
tread ports, science-based industrial park, agricultural biotechnology park or other bonded areas, 
they are exempted from applying to the Administration or branches for the export permit except 
provisions in other laws and decrees.

Chapter Ⅵ  Entry and Exit Management of Personnel and Vehicles

Article 30 　
For any vehicle that enters or exits the Export Processing Zone, a request for the vehicle pass 
shall be made to the Administration or branches. If no pass has been obtained, the guards may refuse 
its entry and exit, and may request the personnel or vehicles in the Zone to leave.
A business entity in the Zone may be commissioned by the Administration or branches to issue, renew, 
or cancel the pass for its employees or vehicles.

Article 31 　
The drivers of all automobiles or other vehicles that enter or exit the Export Processing Zone shall 
hang the vehicle pass at a significant front place of the vehicle. At the exit, the Customs and 
guards may conduct necessary check.

Article 32 　
The personnel pass is divided into the following three classifications:
1.Employee pass: It is for the use of employees in the Administration, branches, various destination 
  business entity, business entity, civil organization, and operational or liaison office of 
  manufacturers only.
2.Short-term pass: It is for the use of personnel that is in and out of the Export Processing Zone 
  for the short term.
3.Temporary pass: It is for the use of personnel that is and out of the Export Processing Zone 
  for one day.

Article 33 　
If a vehicle enters or exits the Export Processing Zone on a temporary basis, a temporary vehicle 
pass may be issued.

Article 34 　
For the purpose of issuance of a vehicle pass, the vehicle using department shall submit an 
application form along with the vehicle license and driver’s license to the stationed police brigade 
for examination, and then apply to the Administration or branches for issuing a vehicle pass and 
returning the enclosed documents. If a vehicle often enters or exits the Export Processing Zone in 
a short term, then a short-term vehicle pass will be issued.
When a vehicle is no longer used, the vehicle pass receiving department shall, within three days, 
return the vehicle pass to the pass issuing Administration or branches for cancellation.
When the driver is changed, an application shall be submitted along with the original pass for 
replacement.
If a vehicle needs to enter and exit the Export Processing Zone on the same day, the driver may leave 
his/her driver’s license or ID card with the guards at the entrance in exchange for a temporary 
vehicle pass. Upon leaving, the driver shall return the pass in order to retrieve his/her driver’s 
license or ID card.
The pass receiving departments and the departments commissioned to issue the pass on their own, as 
set forth in the preceding four paragraphs, shall not apply for the pass for non-employees.

Article 35 　
A vehicle pass is renewed every two years. The pass receiving department shall apply for renewal and 
have the checking chop affixed by the end of the second year according to notice of the 
Administration or branches. The new pass shall be used starting in January of next year. The previous 
pass shall be returned to the pass issuing Administration or branches for cancellation before 
January 10.
If a business entity in the Zone is commissioned to cancel, issue, or renew the vehicle pass in 
accordance with the second paragraph of the preceding article or the preceding paragraph, it shall 
submit a list to the Administration and branches for recording upon completion of such cancellation, 
issuance, or renewal.

Article 36 　
When the pass receiver loses the vehicle pass issued by the Administration or branches, the employer 
shall prove the loss in order to apply for reissuance.

Article 37 　
When container truck, dray and other delivery vehicles of entry and exit (hereinafter referred 
to as“transportation vehicles”), loading and unloading machinery, or shipped commodities enter 
and leave the Export Processing Zone, they should accept the necessary check by stationed personnel.

Article 38 　
When a transportation vehicle or loading and unloading machine leaves the Export Processing Zone, 
the driver shall carry the exit documents issued and signed by the receiver or sender. The guards 
may randomly inspect such documents before release.
All transportation vehicles or loading and unloading machines in the Zone, except for those owned 
by business entities in the Zone, shall leave the Zone before 9 pm on the same day. If such 
vehicles or machines must stay in the Zone for overtime work due to legitimate reasons, a record 
shall be filed with the police brigade.

Article 39
(Deleted)

Article 40 　
To maintain smooth traffic flow and traffic safety, transportation vehicles, loading and unloading 
machinery cannot take up the roads.

Article 41 　
The business entity should constrain its employees not to carry bonded goods out of the Export 
Processing Zone without authorization. The business entity should conduct necessary check when 
the employees leave the factory.

Chapter Ⅶ  Supplementary Provisions

Article 42 　
The regulations shall become effective as of the date of its promulgation.
The regulations came into effect upon promulgation, with the exception of the amendment to Article 
12, which was amended and promulgated on June 8, 2009 and have been effective since January 1, 2009.