A free-trade-zone enterprise shall implement such autonomous management as goods control and management, on-line customs clearance, and bookkeeping activities.
In handling the storage, collection, sorting, processing, manufacturing, or theft of goods, and/or damages by disasters, the free-trade-zone 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 supplemental duty payable, assessment and exemption of tax, and other bookkeeping-related transactions. With respect to the control and management of the goods, the free-trade-zone enterprise, the relevant warehouses within the free trade zone, and the gate-guards of the free trade zone shall, in accordance with the nature of circulation of the goods concerned, perform autonomous management on electronic data transmission, data keeping, reporting on storage, collection and record change of goods, and other goods control related matters and activities.

Customs may establish a joint audit task force to conduct inspection of the autonomous management being performed by a free-trade-zone enterprise in respect of its goods control and management, on-line operation of customs clearance, and other bookkeeping-related operations, and may also conduct on-site inventory of the goods involved, to which the free-trade-zone enterprise shall not evade, hinder or refuse.

A free-trade-zone enterprise shall, conduct an annual stock-check of the inventory in each year, and shall, within one month after completion of the check, submit to Customs for record the 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 check of the inventory either in accordance with the provisions of the preceding paragraph by the free-trade-zone enterprise reveals that the quantity of the goods is more than the booked, the make up quantity shall be entered into the book, while an application shall be filed with Customs for payment of the supplemental duty payable is less than that booked.