Customs Modernization and Tariff Act
Section 816. Movement of Goods into and from Free Zones. - The entry of goods into a free zone, whether directly or through the customs territory, shall be covered by the necessary goods declaration for admission or transit. Withdrawal from the free zone into the customs territory shall be covered by the necessary goods declaration for consumption or warehousing.
Transfer of goods from one free zone into another free zone shall likewise be covered by the necessary transit permit.
The implementing rules and regulations on the transit of goods admitted into, exported from, withdrawn into the customs territory, and moved between free zones shall be formulated and issued jointly by the Bureau and the free zone authorities.