Companies that set up operations in export processing zones, science industrial parks, and agricultural biotechnology parks, or establish bonded factories, bonded warehouses, or logistics centers are eligible for exemptions from import duties, commodity taxes, and business taxes for the import of machinery and equipment, raw materials, fuel, semi-processed materials, and semi-finished products for their own use. Individual industrial parks also provide other tax incentives or assistance measures.
The Management Bureau may provide assistance for industrial-academic cooperation in innovation and R&D. Applicant institutions must obtain qualifications as being engaged in "scientific industry" and use the industrial-academic cooperation model for the application. Each approved R&D project is eligible for up to NT$10 million, provided that the subsidies shall not exceed 50% of the total budget for the project. Import duties are exempted for machinery and equipment used for research and development.
| Item | Export Processing Zone | Science Parks |
Agricultural Technology Parks |
|---|---|---|---|
| Import of materials from foreign countries | Tax exemption for Import duties Commodity tax Business tax Trade promotion service fee |
Tax exemption for Import duties Commodity tax Business tax Trade promotion service fee |
Tax exemption for Import duties Commodity tax Business tax Trade promotion service fee |
| Import of fuel, semi-processed materials, and semi-finished products from foreign countries |
Tax exemption for Import duties Commodity tax Business tax Trade promotion service fee (including samples, animals and plants for experiments, and products for trade, warehousing, and transshipment) |
Tax exemption for Import duties Commodity tax Business tax Trade promotion service fee (including and finished products for trade) |
Tax exemption for Import duties Commodity tax Business tax Trade promotion service fee (including samples and finished products for trade that are approved for concurrent operations) |
| Import of machinery and equipment for own use from foreign countries | Tax exemption for Import duties Commodity tax Business tax Trade promotion service fee |
Tax exemption for Import duties Commodity tax Business tax Trade promotion service fee |
Tax exemption for Import duties Commodity tax Business tax Trade promotion service fee |
| Export of products/services to foreign countries |
Tax exemption for commodity tax, tobacco and alcohol taxes, and health and welfare surcharge on tobacco products Zero tax rate for business tax (including products sold to businesses in taxable areas that are not transported to taxable areas and are directly exported) |
Tax exemption for commodity tax, tobacco and alcohol taxes, and health and welfare surcharge on tobacco products Zero tax rate for business tax (including products sold to businesses in taxable areas that are not transported to taxable areas and are directly exported) |
Tax exemption for commodity tax, tobacco and alcohol taxes, and health and welfare surcharge on tobacco products Zero tax rate for business tax (including products sold to businesses in taxable areas that are not transported to taxable areas and are directly exported) |
| Products/services transferred to bonded areas for operations | Tax exemption for commodity tax Zero tax rate for business tax |
Tax exemption for commodity tax Zero tax rate for business tax |
Tax exemption for commodity tax Zero tax rate for business tax |
| Products/services purchased from taxable areas for operations | Tax exemption for commodity tax Zero tax rate for business tax |
Tax exemption for commodity tax Zero tax rate for business tax |
Tax exemption for commodity tax Zero tax rate for business tax |
| Item | Bonded Factories | Bonded Warehouses | Logistics Centers | Free Trade Ports |
|---|---|---|---|---|
| Import of raw materials from foreign countries | Tax exemption for Tariffs Commodity tax Business tax Tobacco and alcohol taxes Health and welfare surcharge on tobacco products Trade promotion service fee |
Tax exemption for Import duties Commodity tax Business tax Tobacco and alcohol taxes Health and welfare surcharge on tobacco products Trade promotion service fee |
Tax exemption for Import duties Commodity tax Business tax Tobacco and alcohol taxes Health and welfare surcharge on tobacco products Trade promotion service fee |
|
| Import of products from foreign countries for operations | Tax exemption for Tariffs Commodity tax Business tax Tobacco and alcohol taxes Health and welfare surcharge on tobacco products Trade promotion service fee Commercial port dues |
|||
| Import of fuel, semi-processed materials, and semi-finished products from foreign countries |
Tax exemption for Import duties Commodity tax Business tax Trade promotion service fee |
Tax exemption for Import duties Commodity tax Business tax Trade promotion service fee |
||
| Import of machinery and equipment from foreign countries for own use | Tax exemption for Tariffs Commodity tax Business tax Trade promotion service fee |
Tax exemption for Import duties Commodity tax Business tax Trade promotion service fee Commercial port dues |
||
| Export of products/services to foreign countries |
Tax exemption for commodity tax, tobacco and alcohol taxes, and health and welfare surcharge on tobacco products Zero tax rate for business tax (including products sold to businesses in taxable areas that are not transported to taxable areas and are directly exported) |
Tax exemption for commodity tax, tobacco and alcohol taxes, and health and welfare surcharge on tobacco products Zero tax rate for business tax (including products sold to businesses in taxable areas that are not transported to taxable areas and are directly exported and products stored in bonded warehouses managed by the customs for exports) |
Tax exemption for commodity tax, tobacco and alcohol taxes, and health and welfare surcharge on tobacco products Zero tax rate for business tax (including products sold to businesses in taxable areas that are not transported to taxable areas and are directly exported and products stored in bonded warehouses managed by the customs for exports) |
Tax exemption for commodity tax, tobacco and alcohol taxes, and health and welfare surcharge on tobacco products Zero tax rate for business tax (including products sold to businesses in taxable areas that are not transported to taxable areas and are directly exported and products stored in enterprises in free trade zones for exports) |
| Products/services transferred to bonded areas for operations | Tax exemption for commodity tax, tobacco and alcohol taxes, and health and welfare surcharge on tobacco products Zero tax rate for business tax |
Tax exemption for commodity tax, tobacco and alcohol taxes, and health and welfare surcharge on tobacco products Zero tax rate for business tax |
Tax exemption for commodity tax, tobacco and alcohol taxes, and health and welfare surcharge on tobacco products Zero tax rate for business tax |
Tax exemption for commodity tax, tobacco and alcohol taxes, and health and welfare surcharge on tobacco products Zero tax rate for business tax |
| Products/services purchased from taxable areas for operations | Tax exemption for Commodity tax Tobacco and alcohol taxes Health and welfare surcharge on tobacco products Zero tax rate for business tax |
Tax exemption for Commodity tax Tobacco and alcohol taxes Health and welfare surcharge on tobacco products Zero tax rate for business tax |
Tax exemption for Commodity tax Tobacco and alcohol taxes Health and welfare surcharge on tobacco products Zero tax rate for business tax |
Tax exemption or refund Tariffs Commodity tax Tobacco and alcohol taxes Health and welfare surcharge on tobacco products Zero tax rate for business tax |
Update: 2020.07.06
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