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Title	Act for the Establishment and Management of Free Ports
Announced Date	2003-07-23
Content	This act consisting of 43 articles in its entirety was enacted and proclaimed by the President on July 23, 2003, as per Presidential Order No.Hwa-Tsong-1-Yi-Tse 09200134530 Chapter I General Principles Article 1 This Act is enacted for the purpose of developing the mode of operation for a global logistic and management system, effecting aggressive promotion of trade liberalization and internationalization, facilitating the smooth flow of personnel, goods, finance, and technology, upgrading the national competitive power, and furthering the national economic development. Article 2 Establishment and management of a free port shall be governed by the provisions set forth in this Act; matters not provided for in this Act shall be governed by other relevant acts and regulations provided, however, that if the relevant provisions of other acts are more favorable than those set forth in this Act, the most favorable act shall prevail. Article 3 The terms as used in this Act shall be defined as follows: 1. Free port: referred to an area which is situated within a controlled district of an international airport or an international seaport under the approval of the Executive Yuan, or of an adjacent area demarcated as a controlled area, and an industrial park, Export Processing Zone, Science-Based Industrial Park, and other areas approved by the Executive Yuan for the establishment of a controlled district for the purpose of conducting domestic and foreign business activities where the comprehensive goods tra cking system can be connected with the controlled district of an international airport or seaport by means of technological facilities. 2. Free port enterprise(s): referred to the enterprise(s) which has (have) been approved to engage in trading, warehousing, logistics, collecting and distributing (cargo of) containers, transiting, transshipment, forwarding, customs clearance, assembling, sorting, packaging, repairing and fabricating, processing, manufacturing, displaying, or technological service within a free port. 3. Non-free-port-enterprise(s): referred to any financial, stevedoring, catering, hotel, business conference, transshipment, and other enterprises which are not a free port enterprise as defined in the preceding Subparagraph 2, but has been approved to operate within a free port. 4. Business personnel: referred to the persons who need to enter a free port for the purpose of making business coordination or transacting business-related affairs. 5. Adjacent: referred to any of the following circumstances: (1) A piece of land whose joining width with the land of a controlled district in an international airport or an international seaport is 30 meters or more; (2) A piece of land being separated from a controlled district in an international airport or an international seaport by a road or a water-way in between, but still suitable for the formation of a controlled area; or (3) A piece of land which may be connected with a controlled district in an international airport or an international seaport by a dedicated road having a length of less than one kilo-meter. 6. International seaports: referred to an international commercial port or an industrial specialized port approved for transportation of ROC and foreign ships. Article 4 The Executive Yuan shall form a free port coordination committee which shall have the responsibilities to review and examine the development policy of the free port, demarcation and designation of the free port, the inter-free-port coordination, and to handle other important affairs as may be designated by the Executive Yuan. The committee in the preceding paragraph shall consist of the chiefs of relevant commissions and ministries and representatives from relevant enterprises. Article 5 In order to centralize the operation and management of a free port and to provide various services as required within the free port, the central government authority in charge of the end-enterprises concerned as referred to respectively in Article 6 and Article 8 hereof shall select and recommend an appropriate government agency to the Executive Yuan for its approval of appointing the said candidate agency to act as the management authority of such a free port. In case the government agency selected by a central government in charge of end-enterprises concerned under the preceding paragraph is not a subordinate agency of that central government authority, consent shall be obtained from that government agency so selected. Chapter II Demarcation, Establishment and Management of a Free Port Article 6 The management authority of an international airport or an international seaport may draw up the planning report of development feasibility of a free port and an operation proposal in respect of a particular piece of land under its control and apply with the central government in charge of the end-enterprises concerned, which shall in turn, after having consulted with the local municipal/county/city government where such land is situated and the Ministry of Finance for their comments, having obtained their preliminary consent, having selected a candidate management authority for the proposed free port , forward the same together with a management proposal to the Executive Yuan for its approval of designating a free port. Article 7 The management authority, or the owner or user of the public or private land outside the controlled district of an international airport or an international seaport, may draw up the planning report of development feasibility of a free port and an operation proposal, and submit the same to the management authority of the said international airport or international seaport for its preliminary review and consent. In addition, the central government authority in charge of the end-enterprises concerned shall co nsult with the local municipal/county/city government having the administrative jurisdiction where such land is situated and the Ministry of Finance for their comments and consent, and shall thereafter select a candidate management authority for that proposed free port and forward the same together with a management proposal to the Executive Yuan for its approval of designating a free port. In case an application for demarcating and designating the land set forth in the preceding paragraph for an appropriate purpose is required by act, such application shall be filed accordingly prior to the application for the designation of a free port. In case of failure to satisfy the qualification requirements or conditions for the demarcation and designation of a free port, or difficulties in the management thereof after an application has been filed by the management authority, or the owner or user of the public or private land in the first paragraph in accordance with the procedure set forth in the preceding paragraph, then the respective management authority shall not render its consent after its preliminary review. When applying for demarcation and designation as a free port, the land user refereed to in the first paragraph hereinabove shall obtain the written consent from the land owner(s). Article 8 Where the land as referred to in the preceding two Articles is situated within an industrial district or a special purpose district demarcated and designated in accordance with the "Statute for the Establishment and Management of Export Processing Zone", the "Statute for Establishment and Management of Science-Based Industrial Park", the "Statute for Upgrading Industries", the "Statute for Encouragement of Private Participation in Construction of Transportation and Communication Infrastructures", and the "Law for Promotion of Private Participation in Infrastructure Projects", the central government authority in charge of the end-enterprises concerned which made such demarcation and designation shall consult with the local municipal/county/city government where such district is situated and the Ministry of Finance for their preliminary comments and consent, and shall thereafter select a candidate management authority for the proposed free port and forward the same together with a management proposal to the E xecutive Yuan for its approval of designating a free port. If the land in the preceding Article is situated within a special purpose district demarcated and designated in accordance with the "Urban Planning Act" or the "Regulations for Controlling the Use of Non-urban Land", the application shall be filed with the central government authority in charge of the relevant end-enterprises concerned superior to the management authority of the international airport or the international seaport involved; the said central government authority in charge of the relevant end-e nterprises concerned shall in turn consult with the municipal/county/city government where such special purpose district is situated and the Ministry of Finance for their preliminary comments and consent, and thereafter select a candidate management authority for the proposed free port and forward the same together with a management proposal to the Executive Yuan for its approval of designating a free port. Article 9 Regulations governing the qualification requirements and conditions for the application for establishing a free port under the provisions set out in the preceding three Articles, the application procedures, the required documents and certificates, and other provisions to be complied with shall be prescribed by the Executive Yuan. Article 10 The management authority of a free port shall take charge of the following affairs within the free port: 1. Planning and execution of the activities pertaining to management and operation of and security maintenance in the free port; 2. Matters related to examining and approving the applications filed by free-port enterprises and/or non-free port enterprises for operating in the free port, and annulment thereof; 3. Approving the entry and exit of personnel and goods into and from the free port, and supervising the gate access control and inspection; 4. Utilization and management of and revenue-making from public property; 5. Construction and management of public facilities; 6. Forwarding the entry permit applications filed by or for foreign business personnel; 7. Forwarding the resident permit extension applications filed by or for foreign nationals serving in free port enterprises; 8. Enforcing the preventive measures against smuggling; 9. Examining and auditing the business operating and financial conditions; 10. Providing operation-related assistance and services to free port enterprises and non-free-port enterprises; 11. Planning, promoting, implementing, and managing the environmental protection activities; 12. Promoting the development of information-dominated business operation; 13. Handling the matters as required by applicable acts and regulations, or as instructed by superior authorities; and 14. Handling other management-related affairs. The management authority of a free port shall be eligible for taking charge of the following affairs within the free port only after having been mandated or commissioned by the competent government authority in charge of the relevant end-enterprise(s) concerned: 1. Labor-related management activities, labor safety, hygiene and labor inspection; 2. Issuance of industrial or commercial registration certificates and licenses; 3. Issuance of certificate of industrial electric power requirement; 4. Issuance of the employment certificate of foreign or overseas Chinese professional or technical personnel; 5. Issuance of relevant certificates as required for applying tax exemption or deduction benefit; 6. Issuance of commodity export/import endorsements, certificate of country of origin, and re-export certificate; and 7. Land use control and construction administration. Article 11 The number of domestic employees employed by a free port enterprise shall not be lower than 60% of that of its total employees. Article 12 The salary of a foreign employee of a free port enterprise shall be subject to the restriction of the basic salary as set forth in the "Labor Standards Law". 5% of the total employees employed by a free port enterprise shall be aborigines. A free port enterprise that does not employ enough employees in accordance with the preceding paragraph shall pay the deficiency subsidiary in the amount of multiplying the shortfall of the employees with the monthly basic salary to Employment Fund Specialized Account established by each government authority in charge of the relevant end-enterprise concerned on a regular basis. Article 13 The following activities within a free port shall be transacted and handled by the branch offices set up or the full-time representatives appointed by the appropriate respective government authorities in charge of the relevant end-enterprise concerned in collaboration with the management authority of that free port: 1. Taxation activities; 2. Customs activities; 3. Quarantine and test activities; 4. Police activities; 5. Financial activities; 6. Electric power and water supply and other public-facility-related activities; 7. Post and telecommunication activities; and 8. Other official activities in connection with government agencies. Article 14 Any enterprise applying to operate within a free port shall apply to the management authority of the said free port for operation permission by submitting a business operation plan, the written operation procedures in connection with good control, customs clearance, and accounting operations together with relevant required documents. Regulations governing the qualification requirements for the establishment and operation permission in a free port, the application procedures, the required documents, various regulations pertaining to business operation and control, accounting transactions, revocation and/or of business operation, and other relevant requirements to be complied with shall be prescribed by the central government authority in charge of relevant end-enterprises concerned by which the management authority of the free port was o riginally selected. Article 15 A foreigner may apply with the management authority for the establishment of a holding company specializing in offshore investment and the "Statute for Investment by Foreign Nationals" shall not apply thereto. An offshore banking unit may handle the remittance and exchange and transactions of the foreign currency of the holding company in the preceding paragraph and such relevant regulations as Article 5 of the "Offshore Banking Act" shall apply thereto, provided however that each individual transaction shall not involve any domestic financial, economic, or commercial transaction nor New Taiwan Dollars. Chapter III Free Circulation of Goods Article 16 Except for the following goods of which the entry or storage shall require a prior approval from the respective central authorities in charge of relevant end-enterprises concerned, all other goods to be entered and stored within a free port by a free port enterprise shall be free from the import restrictions set forth in other acts, regulations or orders: 1. Contrabands; 2. Toxicants, guns and arms, weapons, and ammunition; 3. Toxic chemicals; 4. Harmful industrial waste; 5. Radioactive substances; 6. Animals and plants or the products thereof disqualified by quarantine examination; 7. Protected wild animals and the products thereof; 8. Articles which may cause public hazards or environment pollution during storage; 9. Specific strategy-related high technologic materials and articles; and 10. Other articles as designated by Executive Yuan. Article 17 For the foreign goods to be entered in and stored within a free port, and the goods to be output or transshipped from one free port to another, the free port enterprise concerned shall report to the customs, and may input and output such goods only after having received from the customs a computer record of the input/output thereof. When goods are transported from a free port to a tax zone or a bonded area, or when goods are transported from a tax zone or a bonded area to a free port, such activities shall be transacted in accordance with the regulations governing import and export of goods, and shall be declared to the customs for customs clearance. Where the free port enterprise has been declared to the customs before the delivery of goods, the goods may be made available for trading and free circulation within the free port. The declaration or customs clearance as referred to in the preceding three paragraphs shall be effected by the free port enterprises by means of on-line computer operation or electronic data transmission operation with the customs. Regulations governing the storage, sorting, processing and manufacture of goods; customs declaration and clearance, autonomous management and control, check and inventory of the goods; application for payment of import duty on credit; circulation of goods; and other regulations to be complied with by free port enterprises are shall be prescribed by the Ministry of Finance through consultation with relevant government authorities. Chapter IV Autonomous Management of Free Port Enterprises Article 18 A free port enterprise shall implement such autonomous goods management as goods as goods control and management, on-line customs clearance, and accounting activities. In handling the storage, release, sorting, processing, manufacturing, or theft of goods, and/or damages, the free port enterprise shall, in accordance with the nature of the operation involved, perform autonomous management on the booking, de-booking, destruction after verification, de-booking after payment of tax on credit, assessment and exemption of tax, and other account-related transactions. With respect to the control and management of the goods, the free port enterprise, the relevant warehouses within the free port, and the gate-guards of the free port shall, in accordance with the nature of circulation of the goods concerned, perform autonomous management on electronic data transmission, data keeping, storage and release of goods, change reporting, and other goods control related matters and activities. Article 19 The customs office may team up a combined audit taskforce to conduct inspection of the autonomous management being performed by a free port enterprise in respect of its goods control and management, on-line computerized customs clearance, and other account-related operations, and may also conduct physical inventory of the goods involved, to which the free port enterprise shall not evade, hinder or refuse. Article 20 A free port enterprise shall, in each year and in conjunction with a certified public accountant retained by it, conduct an annual stock-check of the inventory, and shall, within one month after completion of the check, submit to the customs for record the duly certified inventory list and the settlement statement. The foregoing deadline may be extended for an additional month when necessary upon an extension application filed prior to the expiration of the deadline. If the result of the stock-check of the inventory either in accordance with the provisions of the preceding paragraph by or at the initiative of the free port enterprise reveals that the quantity of the goods is less than that booked, an application shall be filed with the customs for payment of the duty on credit. Chapter V Taxation Measures Article 21 Goods to be transported overseas into a free port by a free port enterprise for its operations 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. Machineries and equipment to be transported overseas into a free port by a free port enterprise for its own use shall be exempted from customs duty, commodity tax, business tax, trade promotion service fees, and harbor service dues provided, however, that if the same are transported to a tax zone within five (5) years after their entry into the free port, supplemental assessment of relevant taxes and dues shall be imposed in accordance with the acts and regulations applicable to import of goods. No tax exemption, bonding, tax crediting, or tax depositing procedure is required for those exempted from tax in accordance with the preceding two paragraphs. Article 22 Goods to be transported from a free port to a tax zone by a free port enterprise shall be subject to the assessment and levy of 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 in accordance with relevant acts and regulations applicable to import of goods; provided, however, that the customs duty shall be levied on the products processed or manufactured within a free port based on the co nfiguration of such products at the time of output from the free port after the added value thereof accruing within the free port is deducted. Services to be rendered or sold to a tax zone by a free port enterprise shall be subject to assessment or levy of business tax in accordance with the act. Article 23 Where any duty/tax free goods, machinery or equipment of a free port enterprise needs to be transported to a tax zone for repair, test, inspection, and/or commissioned processing, with prior approval of the customs office, the tax bonding may be exempted from provided that if the same are returned to the free port within six (6) months after the approval, the case shall be closed. If the same is not returned upon expiration of the six-month deadline, it shall be declared to the customs office for supplemen tal payment of the duty and taxes. Under a special circumstance as approved by the customs, the goods transported to a tax zone as referred to in the preceding paragraph may be exported directly without having to be returned to the said free port zone, and the pending case may thereafter be closed accordingly. In case of the extension of the deadline to return to the free port as referred to in the first paragraph, an application shall be filed with the customs office 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. Article 24 Where tax-free goods are transported out of a free port to a processing contractor located in a tax zone in accordance with the provisions of the preceding Article, such goods shall be limited to those which are not prohibited or restricted. No tax refund application may be filed for the raw materials used in the processing operation performed by the processing contractor located in the tax zone as set forth in the preceding paragraph. Article 25 Goods to be transported to a bonded zone from a free port by a free port enterprise shall be exempted from relevant duties and taxes in accordance with the relevant acts and regulations applicable to bonded goods. Article 26 For the goods to be sold by a business entity in a tax zone or a bonded area to a free port enterprise for its business operation, the business tax rate applicable thereto shall be zero. For the goods or services to be sold by a free port enterprise or by a foreign enterprise, agency, entity or organization to another free port enterprise in the same free port, or to the free port enterprise(s) in another free port, or to foreign customers, or to the enterprises in another bonded area, or to an exporter for direct export or storage in a bonded warehouse or a logistics center for exporting, instead of shipping the same to any tax zone, the business tax rate applicable thereto shall be zero. Article 27 Where the goods shipped into a free port by a free port enterprise originally for its business operation are used for a non-operation purpose, it shall declare in advance to the customs office or any appropriate authority for making supplemental payment of the customs duties, commodity tax, business tax, tobacco and wine tax, public health and welfare dues on tobacco products, trade promotion service fees, and harbor service dues. Article 28 For a free port enterprise whose business is closed upon the approval of the management authority of the free port, or whose operation permit has been annulled or revoked, in case of any shortfall of its machineries, equipment and goods after stock check, the said free port enterprise shall make supplemental payment of the customs duties, commodity tax, business tax, tobacco and wine tax, public health and welfare dues on tobacco products, trade promotion service fees, and harbor service dues leviable there on . Article 29 A bank may, in accordance with the Offshore Banking Act, apply by its heard office with the government authority in charge of the end-enterprises concerned for permits of establishing an offshore banking unit with separate accounts within the free port to conduct offshore banking business. Article 30 Financial institutions may, in accordance with the "Banking Law of the Republic of China," Article 44 of the "Securities and Exchange Law", "Statute Governing Foreign Exchange", and the "Central Bank of China Act", apply with the government authority in charge of the end-enterprise concerned for the establishment of a branch office within the free port to conduct foreign exchange business upon the approval and designation of the Central Bank. Article 31 An offshore banking unit may handle the business related to the letter of credit in foreign currency, advice, negotiation, import and export collection, foreign currency exchange and remittance, and foreign currency transactions of the free port enterprises and shall be subject to such relevant rules as Article 5 of the "Offshore Banking Act," provided however that each individual transaction shall not involve any domestic financial, economic, or commercial transaction nor New Taiwan Dollars. Chapter VI Entry and Departure Permission and Free Port Access Permit Article 32 Any foreign business personnel who has been permitted after the application by a free port enterprise on his behalf filed to and forwarded by the management authority of the free port may apply for the entry visa upon his arrival in the Republic of China. Business personnel from Mainland China, Hong Kong or Macao may apply for entry into the free port to conduct business activities in accordance with relevant acts and regulations concerning the cross-strait relationship. Regulations thereof shall be prescribed otherwise. Article 33 Except for the necessary administrative personnel, security guards, on-duty personnel of free port enterprises in the same free port, business personnel entered in the free port, and other personnel who have good cause and have been approved by the management authority of the free port, no other person may be allowed to reside therein. Each free port enterprise in a free port shall submit a roster of its employees and their photos for applying the long-term access permit with the management authority of the free port. Other personnel may apply for a temporary access permit to the management authority of that free port for entry. Personnel, vehicles and goods entering and/or departing a free port shall be allowed for entry and departure at the location designated by the management authority with the relevant access clearance papers, and necessary check or inspection shall be conducted thereon. Regulations governing the entry, departure and inhabitation of personnel, vehicle, and articles set forth in the preceding three paragraphs shall be prescribed by the management authority of the free port. Chapter VII Penal Provisions Article 34 Where a free port enterprise transports and stores goods in violation of the provisions set forth in Article 16 of this Act, the customs office may impose a fine in an amount of no less than New Taiwan Dollar Thirty Thousand (NTD 30,000) but no more than New Taiwan Dollar Three Hundred Thousand (NTD 300,000), and in addition thereto, may order it to transport such goods out of the free port within a period of 30 days, or confiscate such goods. Failure to transport the goods within the time limit hereinabove fixed shall be subject to successive punishment upon each successive violation. If the goods at issue are still not transported out after three successive punishments, the customs may suspend the free port enterprise from transporting and storing any goods for a period of no more than six (6) months, or advise the management authority of that free port to annul its operation permit. Article 35 Where a free port enterprise is found to have made false or incorrect statement(s) in any report or declaration filed with the customs in accordance with the provisions set forth in paragraphs one or three, Article 17 of this Act, the customs may, each time upon such finding, impose a fine in an amount of no less than New Taiwan Dollar Thirty Thousand (NTD 30,000) but no more than New Taiwan Dollar Three Hundred Thousand (NTD 300,000), and may, in case of material violation, suspend the said free port enter prise from transporting or storing any goods for a period of no more than six (6) months, or advise the management authority of the free port to annul its operation permission. Where a free port enterprise is found to have made false or incorrect statement(s) while applying for customs clearance in accordance with the provisions set forth in paragraph 2, Article 17 of this Act, the customs shall handle in accordance with the relevant provisions set forth in the "Customs Preventive Law." Article 36 Where a free port enterprise is found to have violated the provisions set forth in paragraphs 2 or 3, Article 18 of this Act, the customs may give a warning or impose a fine in an amount of no less than New Taiwan Dollar Thirty Thousand (NTD 30,000) but no more than New Taiwan Dollar Three Hundred Thousand (NTD 300,000), and in addition thereto, may order it to make correction within a given time limit. In the absence of any correction upon expiration of the time limit, the punishment may be enforced succe ssively; whereas, if no correction has been made after three successive punishments, the customs may suspend the violating free port enterprise from transporting and storing any goods for a period of no more than six (6) months, or may advise the management authority of that free port to annul its operation permit. Article 37 Where a free port enterprise has violated the provisions set forth in Article 19 of this Act, a fine in an amount of no less than New Taiwan Dollar Thirty Thousand (NTD 30,000) but no more than New Taiwan Dollar Three Hundred Thousand (NTD 300,000) may be imposed, and this punishment may be enforced successively; upon each violation; in the absence of any correction after three successive punishments, its operation permit may be annulled. Article 38 Where a free port enterprise has violated the provisions set forth in Article 20 of this Act regarding the periodical stock-check, certification or supplemental payment of the duties and taxes, a fine in an amount of no less than New Taiwan Dollar Thirty Thousand (NTD 30,000) but no more than New Taiwan Dollar Three Hundred Thousand (NTD 300,000) may be imposed, and in addition thereto, an ordered to make correction within a given time limit may be issued. In the absence of any correction upon expiration o f the time limit, its transportation or storage of any goods may be suspended for a period no more than six (6) months, or its operation permit may be annulled. Article 39 The free port enterprise which has filed the entry permission for a foreign business personnel under the provision of Article 32 shall guarantee that the said foreign business personnel shall, during his stay in the free port, engage only in the business activities consistent with the approved purpose of his entry. In the event that the foreign business personnel guaranteed by it is found to have conducted any act inconsistent with the approved purpose of his entry during his stay in the free port, such fr ee port enterprise shall be subject to a fine in the amount of no less than New Taiwan Dollar Six Thousand (NTD 6,000) but no more than New Taiwan Dollar Thirty Thousand (NTD30,000) and the same business personnel shall be suspended from filing any application with the management authority of the free port to be forwarded for approval of a visa upon arrival at the ROC through a free port enterprise within one year. Article 40 Any person entering or departing a free port who has violated the provisions set forth in paragraphs one through three, Article 33 of this Act shall be subject to a fine in an amount of no less than New Taiwan Dollar Six Thousand (NTD 6,000) but no more than New Taiwan Dollar Thirty Thousand (NTD 30,000). Article 41 A free port enterprise conducts an act of smuggling by transporting any goods to another free port, tax zone, or a bonded area without obtaining prior permission in violation of the provisions set forth in paragraphs one or two, Article 17 of this Act, shall be punished in accordance with the relevant provisions set forth in the "Customs Preventive Law "by the customs office. In case of any failure to comply with the provisions of Article 27 of this Act, or any shortfall without any cause whatsoever with respect to the stored goods of a free port enterprise, in addition to the supplemental payment of the relevant duties and taxes leviable on such goods accordingly, the customs may give a warning or impose a fine in an amount of no less than New Taiwan Dollar Thirty Thousand (NTD 30,000) but no more than New Taiwan Dollar Three Hundred Thousand (NTD 300,000), and in addition ther eto, may order it to make correction within a given time limit. In the absence of any correction, the punishment may be enforced successively; whereas, if no correction has been made after three successive punishments, the customs may suspend the violating free port enterprise from transporting and storing any goods for a period no more than six (6) months, or may advise the management authority of that free port to annul its operation permit. Any other violation or tax evasion by a free port enterprise shall be handled in accordance with the provisions set forth in the relevant acts. Chapter VIII Supplementary Provisions Article 42 In order to maintain the surrounding environment of a free port and the security of its public facilities, and to perform its functional duties as specified in paragraph one, Article 10 of this Act, the management authority of the free port may charge the free port enterprises and the non-free-port enterprises for the management fees, processing fees, and service fees. The fee schedule set forth in the preceding paragraph shall be prescribed by the management authority of a free port. In respect of the means of transportation and goods entering and departing a free port, processing fees shall be charged in accordance with Article 94 of the "Customs Act". Article 43 This Act shall come into force from the date of its promulgation.