According to regulations, factories established in the export processing zones (also known as "free districts") must export all goods. The benefits, however, are many. Raw materials and imported equipment are tax-free. If the profit doesn't exceed one-fourth of the capital, then it may be remitted unconditionally.
按規定，設在加工出口區（或稱「自由區」）的工廠，產品必須全部外銷，但享受的優惠最多，原料、設備進口稅捐全免，也不必繳納所得稅，不超過資本額四分之一的盈餘，還可無條件匯出。