加工出口区是一种保税工业区，园区是有门禁管理的封闭型集中厂区。区内的生产品出货是直接出口而可以享有退税优惠的。因为只针对外销出口免税，所以早期区内的门禁颇为严格，出入的车辆都必需盘检是否有带物料货品进出的情形，以防止将外销保税品直接销往国内的情形。但随着时代演进，已经不再像往年那样严苛，由于开放了国内出货销售（只要开立发票含税,或依单缴交营业税）所以也不再严格运行门禁了。

加工出口区是一个商业型的工厂

A free trade zone (FTZ) is a specific class of special economic zone. They are a geographic area where goods may be landed, handled, manufactured or reconfigured, and reexported without the intervention of the customs authorities. Only when the goods are moved to consumers within the country in which the zone is located do they become subject to the prevailing customs duties. Free-trade zones are organized around major seaports, international airports, and national frontiers—areas with many geographic advantages for trade. It is a region where a group of countries has agreed to reduce or eliminate trade barriers. Free trade zones can also be defined as labor-intensive manufacturing centers that involve the import of raw materials or components and the export of factory products.