A Study on Taiwan Free Trade Zones’ Customs Service System / 我國自由貿易港區海關關務制度之研究

碩士 / 逢甲大學 / 公共政策所 / 94 / In order to revive economic development and to transform Taiwan to the ideal place for the Taiwanese companies and multi-national enterprises to establish their regional operation headquarters, as well as to combine manufacturing and assembling with technology development, a special legislation was constituted by the government to eliminate the restrictions of local regulations. The so called “On-Shore Outer Customs” free goods distribution spirit is used to satisfy extensive demands for the time effectiveness of goods and international supply chains. Currently, the level of openness in the free trade zones is considered the highest among economic special zones in the country. In order to facilitate custom clearance and to provide in-time processing services, all the goods are cleared by customs within 24 hours. The business unit in the zone is also managed at the owner’s discretion. This is to reduce the administrative barriers to a minimum.
It has been 2 years since the policy of free trade zones was implemented. However, it has not yet received the positive feedback as expected. The purpose of this research is to first compare and to review the different customs service systems operating under the free trade zones in Asian countries, followed by the comparisons of international customs standard stated in the Kyoto Treaty and the customs service system of the free trade zones in Taiwan. Research has found that the customs service system of the free trade zones in Taiwan is almost up to international standards. The reason behind its low popularity among Taiwanese companies and multi-national enterprises is not the customs service system itself. It is suggested in this research that in order for the government to revive economic development, pair measures such as the direct flight and the reductions in harbor charges need to be taken place in order to reduce costs and time of the enterprises greatly . If not, its effectiveness won’t be substantial, even with a great system and an excellent geographic location.

Identiferoai:union.ndltd.org:TW/094FCU05055032
Date January 2006
CreatorsYung-Tang Yeh, 葉永唐
ContributorsChian Wang, 王謙
Source SetsNational Digital Library of Theses and Dissertations in Taiwan
Languagezh-TW
Detected LanguageEnglish
Type學位論文 ; thesis
Format178

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