1、Condition：Investors should get approval of Trade Promotion Office first Then can they deal in FOB service, which should abide by the following conditions, including： adopting only non Macao currency as transaction and settlement currency； aiming at only sales objects of non Macao Special Zone residents；aiming at only non Macao Special Zone market；

2、Procedure：submit application form and investment plan（Annex I）to Trade Promotion Office to examine and approve；e.g. materials of shareholders of FOB facility are documents necessary to be submitted by the company（Annex II）materials of shareholders of FOB facility are documents necessary to be submitted by the company（Annex III） When application is approved, investors should register the company and transact other procedures according to commercial laws of Macao（Annex IV）and after finishing all procedures（Annex V）FOB facility then can offer FOB commercial or auxiliary services. FOB facility can also employ auditors or auditing company registered in Auditor & Accountant Register Committee to audit accounts of the company, and submit annual accounting report and auditing report of the auditors of the company to Trade Promotion Office. 

3、Tax Privilege： FOB facility needs not to pay the following taxation items, including profit tax, sales tax, inheritance & gift tax, property transfer tax and stamp tax（Annex VI）. Additionally, Leaders and professional technicians of FOB facility who have obtained settlement permission in Macao（non Macao residents） can be exempted from salary tax of the first three years working in the FOB facility.

4、Constitutional Method：FOB facility can be composed by at least one shareholder and one board director. Shareholder and board director of the FOB facility can bear the status of company or individual. If board director of the FOB facility is a company, this company should trust one legal person（individual）to fulfill the granted responsibility of the board director.

5、Category and Business：FOB facilities can be divided into two：FOB commercial service facility（internationally called as international business company generally --IBC）and FOB auxiliary service facility. IBC can offer service to any institutions, not only its holding companies. On the contrary, FOB auxiliary service facility can only offer service to its holding companies.