Regulations Governing the Establishment and Management of Duty-free Shops Article 11
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.
Upon the approval and registration of a duty-free shop as well as its city duty-free outlet or store and purchase claim center, the Customs office which approves the application shall be the supervising Custom Office and shall issue the pertinent license for the purpose of the operation of business. The aforesaid license shall be valid for a period of three years and such period may be further extendible for another period of three years. In the case that the duty-free shop intends to further extend the business registration of its duty-free shop, the applicant is required to submit an application two(2) months before the expiration of license or permit as well as to present the documents required in Article 10 for re-evaluation by Customs. A new license will be issued upon Customs approval by Customs.In the event of an amendment of registration information, except for increasing capital, the shop owner is required to submit photocopies of pertinent supporting documents within thirty(30) days after the approval of the application for amendment of registration, and undertake the process of the replacement of the license with the competent Customs Office. However, in the case where the amendment involves an amendment of business address, the applicant is required to obtain an authorization from the competent Customs office before effecting such change.
中文原文 免稅商店設置管理辦法第11條
經核准登記之免稅商店與其預售中心及其提貨處,應由核准登記之海關監管,並發給執照,以憑開業。
該項執照有效期間三年,得申請延期三年。
期滿後仍須繼續登記為免稅商店者,應於期限屆滿前二個月,檢具前條規定之文件申請,由海關重新審核發照。
免稅商店登記之事項如有變更,除增資外,應於辦妥變更登記之翌日起三十日內,檢送有關證件影本,向監管海關辦理換照手續。
惟所在地變更,應於變更前先報請監管海關核准。
該項執照有效期間三年,得申請延期三年。
期滿後仍須繼續登記為免稅商店者,應於期限屆滿前二個月,檢具前條規定之文件申請,由海關重新審核發照。
免稅商店登記之事項如有變更,除增資外,應於辦妥變更登記之翌日起三十日內,檢送有關證件影本,向監管海關辦理換照手續。
惟所在地變更,應於變更前先報請監管海關核准。