Business operators granted to establish the bonded warehouse zone for free trade (a zone licensee) including those using the bonded warehouse under the agreement with the zone licensee (a zone user) shall be entitled for import/ export tax and duty free allowance for goods removed from the bonded warehouse for exportation, regardless of being exported in the same nature as imported or in the nature of having been produced, mixed, or assembled as other goods. The zone licensee and the zone user are allowed to place security by bond to the Customs Department without depositing a bank guarantee. In addition, they may store the imported goods or carry out import/export related business as listed below: