The amount of duty－free goods owned by a free－ trade－zone enterprise may be removed from the account records if such goods are damaged by natural disasters after verification

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Customs Administration of the Ministry of Finance states that, in the case that any of the duty－free goods in the possession of a free－trade－zone enterprise are damaged by flood, typhoon, fire or any other type of natural disasters during the period of storage thereof, the amount of such damaged goods may be removed from the account records after verification.

Customs Administration explains that if the duty－free goods of a free－trade－zone enterprise are damaged by natural disasters, the enterprise may report the damage within one week and remove the amount of such damaged goods from the account records after getting the certified document from the management authority of the free trade zone pursuant to Article 20 of the Regulations Governing Customs Clearance for Goods in Free Trade Zones. In addition, the enterprise may apply for destroying the waste generated therefrom to the management authority in accordance with Article 19 of the preceding Regulations. And then such waste will be destroyed by the management authority in the presence of Customs. The destroyed waste with residual value may be imported to tax areas after paying leviable duties and dues.

Customs Administration further states that relevant regulations have been posted at the FAQs of Customs official website （https://web.customs.gov.tw/） for reference.

Phone: （02）2550－5500 ext．2724

Reference URL：https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=b60909fac8d9415aaf69b9c1159e0087