Regulations Governing the Establishment and Management of Duty-free Shops Article 12
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 Customs processing fees and charges for the issuance of permits or licenses and the replacements of lost permits or licenses of duty-free shops approved for establishment shall be as provided in “The Regulations Governing the Collection of Customs Service Fees”.
中文原文 免稅商店設置管理辦法第12條
經核准設置之免稅商店，其執照之核發及遺失補發，依海關徵收規費規則，徵收規費。