Regulations Governing the Establishment and Management of Duty-free Shops Article 10
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.
An applicant intending to establish a duty-free shop should prepare and submit the following documents to the Customs at the place where the duty-free shop is located for approval and registration:1. Application form: The Form should state the name of the company, the business registration number of the enterprise, the business address, and the full name, address, citizen’s ID number and telephone number of the responsible person and attach a map showing the location of the duty-free shop on the form.2. The original copy and photocopy,in plain text, of the user’s permit for the duty-free shop building and establishment location map. In the matter of applications filed by airport or harbor duty-free shops for establishing a city duty-free outlet or store, applicants shall additionally submit the original copy and photocopy, in plain text, of the user’s permit for the city duty-free shop outlet or store building.3. In the matter of applications for airport or harbor duty-free shops, applicant should present the official authorization documents (with photocopies) of the airport or harbor administration authorities to the competent Customs Office.4. In the matter of applications for the city duty-free outlets or city duty-free shops of airports or harbor duty-free shops, the applicant shall set up a purchase claim center within the restricted departure zone of the airport or terminal, as well as present the purchase claim center location map, the official authorization documents (including their photocopies) of the airport or harbor administration authorities to the competent Customs Office.5. License (including original copy and photocopy) of the self-provided bonded warehouse under the same legal entity.
中文原文 免稅商店設置管理辦法第10條
申請設置免稅商店者,應檢具下列文件,向免稅商店所在地海關申請核准登記:
一、申請書:應載明公司名稱、公司統一編號、所在地、負責人姓名、地址、身分證號碼、電話號碼及免稅商店位置圖。
二、免稅商店建築物之使用權證明文件與其影本及設立位置圖;機場、港口免稅商店申請設置預售中心者,應另檢具預售中心建築物之使用權證明文件及其影本。
三、機場、港口免稅商店應檢附機場或港口主管機關核准文件及其影本。
四、機場、港口免稅商店之預售中心及市區免稅商店應於機場或港口出境管制區內設置提貨處,並應檢附提貨處位置圖、機場或港口主管機關之核准文件及其影本。
五、同一法人自用保稅倉庫執照及其影本。
一、申請書:應載明公司名稱、公司統一編號、所在地、負責人姓名、地址、身分證號碼、電話號碼及免稅商店位置圖。
二、免稅商店建築物之使用權證明文件與其影本及設立位置圖;機場、港口免稅商店申請設置預售中心者,應另檢具預售中心建築物之使用權證明文件及其影本。
三、機場、港口免稅商店應檢附機場或港口主管機關核准文件及其影本。
四、機場、港口免稅商店之預售中心及市區免稅商店應於機場或港口出境管制區內設置提貨處,並應檢附提貨處位置圖、機場或港口主管機關之核准文件及其影本。
五、同一法人自用保稅倉庫執照及其影本。