Article 7
Bonded goods of business entities within the Export Processing Zone shipped to non-bonded areas shall be handled in accordance with the regulations governing imported commodities.

Article 10-3
Regarding the work permit for foreigners employed by business entities in the Export Processing Zone to be engaged in specialized or technical jobs, as stipulated in Subparagraph 1, Paragraph 1, Article 46 of the Employment Services Act, the central competent authority in charge of labor affairs may entrust the Administration or its branches to handle the relevant work permit. The Administration or its branches shall handle the cases pursuant to the Employment Services Act.

Article 11
For the land within the Export Processing Zone (hereinafter referred to as Zone Land), the Administration may either develop the land independently, or entrust its development to the public or private sector. In the case of private land, it shall be handled in the following ways:
1. The land is expropriated by law.
2. The landowner offers the land to the Administration for development through the establishment of superficies.
The Administration may sign a cooperative development agreement with state-owned enterprises pursuant to the project for the establishment of an Export Processing Zone, and state-owned enterprises shall provide the Administration with land lots for development.
The cooperative development agreement mentioned in the preceding paragraph shall include: development methods, provision, distribution, utilization and rental of land, rental collection, taxes, settlement of legal disputes, as well as relevant rights and obligations.
If the wanted land to be developed is public owned, the land should be provided by each Land Administration for development, and this may not be governed by the Article 25 of the Land Law, Article 7, 28 and 66 of the National Property Law, Article 25, 26 & 86 of Budget Law, and other related regulations regarding government property management of all levels.

Article 11-1
A portion of the Export Processing Zone may be designated as community areas to be developed and managed by the Administration in line with requirements of the Export Processing Zone. Its involved drafting or alteration of land use shall be handled according to provisions of Urban Planning Law or Regional Planning Law.
The development and rental management measures regarding the aforementioned community, as well as the land renting and expense collecting standards, are prescribed by the Ministry of Economic Affairs.
The community buildings may be constructed by business entities on their own after obtaining permissions from the Administration or constructed by the Administration for lease. If it is necessary, it can be opened to private construction for lease.
Aforementioned buildings are rented to personnel working in the Economic Processing Zone only. The criteria for setting the rent shall be drafted by the construction investors concerned and reported to the Administration for approval, and may not be governed by the provisions of Article 97 of Land Law.
The business entity within the zone or the buildings in the community built and invested by private sector may be transferred with the ownership or sold, but the target for transfer or sale needs to be the business entity operated in the community under any of the following conditions. At the time of transfer or sale, the approval from the Administration is required.
1. The corporation registration, registration or investment, and construction qualification of the business entity or judiciary organization shall be revoked or cancelled by related competent authority.
2. It should move out of the Export Processing Zone based on the Article 27 of the Statute.

Article 13
Business entities in the Export Processing Zone shall be exempted from the following taxes and levies.
1. Imported private machinery and equipment shall be exempted from import duties and dues, commodity tax, and business tax. However, if the imported machinery and equipment are shipped to non-bonded area within five years after importation, the imported items shall be imposed supplementary import duties and dues, commodity tax, and business tax according to regulations governing commodity importation.
2. Raw materials, fuel, commodities, semi-finished products, samples, experimental animals and plants, and finished products for trans-shipment of trading and warehousing industries shall be exempted from import duties and dues, commodity tax, and business tax. If the imported raw materials, fuel, commodities, semi-finished products, and samples are shipped to non-bonded areas, then they shall be imposed supplementary import duties and dues, commodity tax, and business tax according to regulations governing commodity importation.
3. Newly-built standard factory obtained from the Export Processing Zone or buildings obtained from the Administration by laws shall be exempted from deed tax.
Bonded products of business entities shipped to non-bonded areas shall be imposed tariff based on original configuration after deducting their added value. Meanwhile they are imposed commodity tax and business tax according to regulations governing commodity importation. Business tax shall be imposed on serviced rendered outside the bonded area.
Calculation of aforementioned added value is stipulated by Ministry of Economic Affairs after consultation with Ministry of Finance.
For items exempted from taxes, duties, and dues according to this Article, no formalities shall be required for exemption, security, or deposit payment except for imported commodities which have to go through the customs clearance procedure.

Article 15
The Ministry of Economic Affairs may designate bonded areas within the Export Processing Zone, giving certain bonded tax and duty benefits after obtaining approvals from The Executive Yuan.
The business entities within the bonded areas stated in the preceding paragraph may produce non-bonded goods.
In order to insure the aforementioned bonded tax and duty benefits, the customs clearance, processing, management, self-examing goods, monthly collective report, required supplementary tax procedure of domestic sale and other binding items, all above regulations are governed by the Ministry of Economic Affairs along with the Ministry of Finance.

Article 23
If the business entity violates the proviso under Item 1 of Article 18 of this Statute and does not prepare the ledgers or false record or refuse to accept auditing from the Administration or the branches and Customs, the business entity shall be liable to a fine of no less than NT$30,000 and no more than NT$150,000 in addition to be required for correction within specified time limit. If correction is not made before the specified time limit, the business entity shall be penalized successively till correction is made. If serious offense has occurred, the business entity may be suspended its commodity import and export for no less than one month and no more than one year.
If the business entities violates the procedures regarding the customs, processing, management, self-examing good, monthly collective report and products for domestic sale of the certain bonded tax and duty products stipulated in the third paragraph of Article 15, the customs has the right to warn the business entities and demand for correction within specified time limit. If the correction can not be made before the specified time limit, they shall be liable to a fine of no less than NT$6,000 and no more than NT$30,000 and be penalized successively. If the correction can not be made after three punishments, one or all of the bonded business will be ceased for six months.