依據「自由貿易港區設置管理條例」第29條第2項規定：在中華民國境內無固定營業場所之外國、大陸地區、香港或澳門營利事業銷售經認可之國際金屬期貨交易所認證且經主管機關核定之商品或同一稅則號別之商品，如該商品儲存於自由港區事業經自由港區管理機關核准之自由港區內之處所，其售與境內、外客戶之所得免徵所得稅；其銷售該商品之所得，無須申請免徵營利事業所得稅，並免依所得稅法規定辦理申報。
圖片為自由港區事業向管理機關申請成為自由貿易港區設置管理條例第29條第2項商品儲存處所之作業流程，包括備齊申請文件後，管理機關進行書面審查，審查不通過請申請人補件，通查通過則函復申請人審查結果。
申請應備文件：申請書、依申請書檢附相關文件、及儲存處所平面圖。
According to Article 29, Paragraph 2 of theAct for the Establishment and Management of Free Trade Zones: When profit-seeking enterprises from foreign countries, the Mainland Area, Hong Kong, or Macao without a fixed place of business in the ROC purvey commodities certified by a recognized international metal futures exchange and ratified by the competent authority, or the commodities of the same tariff number as those described above, and when the commodities are stored in places of FTZ enterprises approved by the FTZ management authority, the income from sales to domestic and/or overseas customers shall be exempted from profit-seeking enterprise income tax without the need to apply for such tax exemption, and the enterprises are exempted from filing an income tax return for such income in accordance with the Income Tax Act."
The above diagram shows the application process for a Free Trade Zone enterprise to apply with the management authority to designate a storage location as stipulated under Article 29, Paragraph 2 of theAct for the Establishment and Management of Free Trade Zones. The process includes: preparing the required application documents, undergoing document review by the management authority, requesting supplementary documents if the review is not passed, and issuing a written reply to the applicant once the review is approved.
Required application documents:Application form, photocopy of FTZ enterprise operation permit, and layout of storage location(s).