Except for the following goods (products) of which the entry or storage shall require a prior approval from the respective central authorities in charge of relevant end-enterprises concerned or enclose 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, guns 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 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 exporting to controlled areas; and
10. Other articles (products) as announced by the government authority in charge of the end-enterprises concerned.
Each government authority in charge of the end-enterprises concerned shall provide carbon copies to the 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 central authorities in charge of relevant end-enterprises 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. Strategy-related high technologic materials and articles
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. Conservative wild animals or products
11. Derivatives from fully halogenated Fluorine and Chlorine
12. Other articles (products) as announced by the government authority in charge of the end-enterprises concerned.
Each government authority in charge of the end-enterprises concerned shall provide carbon copies to the 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 output or transshipped from one free trade zone to another, the free-trade-zone 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 trade zone to a tax area or a bonded area, or when goods are transported 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 goods, and shall be declared to the customs for customs clearance.
Where the free-trade-zone 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 trade zone.
The declaration or customs 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 the customs.
The declaration or customs clearance of free-trade-zone enterprises may adopt consolidated monthly customs clearance declaration upon approval of the Customs.
Regulations governing the storage, sorting, processing, manufacture and exhibition of goods; customs declaration and clearance, consolidated monthly customs clearance declaration, 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-trade-zone enterprises are shall be prescribed by the Ministry of Finance through consultation with relevant government authorities.