Under the auspices of the Ministry of Economic Affairs, all export factories in these zones enjoy low taxes and other investment incentives, and are allowed to import machinery and raw materials duty free.
加工出口區是配合拓展外貿政策設立的，在區內設廠的業者可享稅捐減免、手續簡便等優惠，但產品須全數外銷。當時這些優惠，加上國內廉價的勞力，吸引了大量的海內外投資。