A Study on Hindrance of Customs Procedures to Taiwan’s Development of Free Trade Zones
Abstract
This study investigated the hindrance of customs procedures to the development of free
trade zones in Taiwan, attempted to identify the hindrances and proposed solutions through
literature reviews and field research. Through literature reviews and field research, this study
found that: a. customs procedures impede the liberalization of international logistics in free trade
zones., b. the coexistence of business in existing development areas and same business in free
trade zones impedes customs management; c. customs is inflexible in thinking and rules and is
not easily subject to autonomous management; d. unsimplified customs procedures are one of the
major obstacles to the development of free trade zone in Taiwan; e. the Customs Administration,
the Ministry of Transportation and Communications, and non-governmental enterprises have
different attitudes towards autonomous management of security guards and audit mechanism.
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