These Regulations are enacted in accordance with Paragraph 3 of Article 29 of the Act for the Establishment and Management of Free Trade Zones (hereinafter referred to as The Act).

The terms used in these regulations are defined as follows:
1)Goods: referring to raw materials, materials, semi-finished goods, finished goods, or commodities.
2)Income: referring to income derived from sources in the Republic of China (ROC).
3)International Metal Exchange (IME): referring to an organization which is legally registered abroad and qualified to execute international metal futures and options exchange.