Regulations Governing the Establishment and Management of Duty-free Shops Article 1
This English translation was last updated on 2024-05-30, but the Chinese text was amended on 2026-09-24. Later amendments may not be reflected in the translation — please refer to the Chinese text.
The Regulations Governing the Establishment and Administration of Duty-free Shops (hereinafter referred to as Duty-free Shops Regulations) is herein under defined pursuant to Article 61, Paragraph 4 of the Customs Law.
中文原文 免稅商店設置管理辦法第1條
本辦法依關稅法（以下簡稱本法）第六十一條第四項規定訂定之。