With foreign exchange in short supply Taiwan was unable to afford imported machinery. As part of a vigorous drive to attract foreign investment, the government promulgated the Export Processing Statute, providing for five years of tax-free business operation, and in 1966 the world's first export processing zone was set up in Kaohsiung.
由於外匯缺乏，買不起進口的機器設備，政府制訂「加工出口區條例」，以五年免稅為優惠，全力吸引外人來台投資，並在民國五十五年時，在高雄成立了世界上第一個加工出口區。