臺灣自由貿易港區貨物通關制度之探討

The Study on Cargo Customs System of Taiwan's Free Port Zone

立法院於民國九十二年七月十日三讀通過「自由貿易港區設置管理條例」，未來可在機場港口或鄰近地區設立境內關外的自由貿易港區，為我國企業界發展全球運籌管理創造優勢。自由貿易港區乃劃設特定區域集商業貿易、製造加工與科技開發於一體，作為開放度最高之經濟區，並將其視為境外之地，以特別立法排除國內法令之適用，尤其是關務行政及對課稅領域防線之調整，賦予高儲運作業效率及深層次產製加值等功能，以滿足貨品時效性及國際供應鏈之各種需求。本文探討鄰近我國之新加坡與香港之自由貿易港區通關制度，並依我國「自由貿易港區貨物通關管理辦法」之規定分析我國自由貿易港區之貨物通關制度。研究發現我國貨物進出自由貿易港區之規定，似仍存有限制貨物流通與海關管制之問題，並無法完全符合自由貿易港區設置管理條例中貨物自由流通之精神。本文最後提出結論與建議以供參考。

The Legislature Yuan has just passed “The Free Trade Port Zone Act” on July 10 in 2003. Following the enactment, the government will authorize firms to set international airports or harbors or nearby areas that are suited for establishing free ports can apply to have neighboring publicly or privately owned land designated as free port zones within the concept of “inside the country but outside of customs”. These guidelines will help Taiwan's multinational corporations to take advantage of theGlobal Logistics Management (GLM) Mode. The free ports with a maximum degree of openness in order to achieve certain policy goals. Some even consider free ports to be beyond the national territory, and have created special laws which place these zones outside domestic law, and especially outside of domestic tax and customs regulations. they offer greater efficiency in warehousing and shipping of goods, and can also handle basic manufacturing and processing. Free port zone can meet many of the needs of the industrial supply chain. This paper discuss the cargo customs system of Singapore and Hong Kong free port zone, and according to「The Article of Cargo Custom Management of Free Trade Port Zone」to analyze the cargo customs system of Taiwan free port zone. This paper find that there are still remain some customs regulations when cargo enter or output free port zone, It does not conform to the spirit of free of circulation of goods within “The Free Trade Port Zone Act”. This paper will offer the conclusion and suggestion for reference.