Except for the following goods (products) of which the entry or storage shall require a prior approval from the respective authorities in charge of the relevant enterprise(s) concerned or submission of relevant documents as required, all other goods (products) to be entered and stored within a free trade zone by a free-trade-zone enterprise shall be free from the import restrictions set forth in other acts, regulations or orders:
1. Contrabands;
2. Toxicants, firearms and artillery, ammunition, and knives;
3. Toxic chemicals;
4. Industrial waste;
5. Radioactive substances;
6. Animals and plants or the products thereof disqualified by quarantine examination;
7. Protected wildlife and its products;
8. Products which may cause public hazards or environment pollution during storage;
9. Specific strategic high-tech commodities exporting to controlled areas; and
10. Other goods (products) as announced by the authorities in charge of the relevant enterprise(s) concerned.
Each government authority in charge of the end-enterprises concerned shall provide carbon copies to Customs and competent authority of the Act when announce the goods (products) as set forth in preceding paragraph 10.

Except for the following goods (products) of which the export overseas shall require a prior approval from the respective authorities in charge of the relevant enterprise(s) concerned, all other goods (products) to be exported from a free trade zone by a free-trade-zone enterprise to other countries shall be free from the export restrictions set forth in other acts, regulations or orders:
1. Industrial waste
2. Strategic high-tech commodities
3. Rough diamond
4. Controlled drug
5. Species or products specified in annex of Washington Accord
6. Specific fish managed under international fishery organizations.
7. Laser video, video and audio disk, digital video and audio disk or other audio-visual writings recorded.
8. Toxic chemicals.
9. Semiconductor wafer manufacturing equipment
10. Protected wildlife and its products
11. Derivatives from fully halogenated Fluorine and Chlorine
12. Other goods (products) as announced by the authorities in charge of the relevant enterprise(s) concerned.
Each authorities in charge of the relevant enterprise(s) concerned shall provide carbon copies to Customs and competent authority of the Act when announce the goods (products) as set forth in preceding paragraph 12.

For the foreign goods to be entered in and stored within a free trade zone, and the goods to be transported abroad or transshipped to another free-trade-zone, the free-trade-zone enterprise concerned shall report to Customs, and may transport or transship such goods only after having received a reply from Customs showing its registration of such report through on-line computer operation.
When goods are imported from a free trade zone to a tax area or a bonded area, or when goods are exported from a tax area or a bonded area to a free trade zone, such activities shall be transacted in accordance with the Regulations Governing Import and Export of Commodities, and shall be declared to Customs for customs clearance.
Where the free-trade-zone enterprise has reported to Customs before the delivery of goods, the goods may be made available for trading and free circulation within the free trade zone.
The customs report or clearance as referred to in the preceding three paragraphs shall be effected by the free-trade-zone enterprises by means of on-line computer operation or electronic data transmission operation with Customs.
The customs report or clearance of free-trade-zone enterprises may adopt monthly consolidated declaration upon approval of Customs.
Regulations governing the storage, sorting, processing, manufacture and exhibition of goods; customs report and clearance, monthly consolidated declaration, autonomous management, audit, and inventory of the goods; application for supplemental payment of duty payable; circulation of goods; and other regulations to be complied with by free-trade-zone enterprises shall be prescribed by the Ministry of Finance through consultation with relevant government authorities.