Regulations Governing the Establishment and Management of Duty-free Shops Article 13
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.
If a duly registered duty-free shop is intending to terminate operations, the pertinent applications should be submitted to the competent Customs Office for the purpose of approval and the keeping of Customs records one month prior to the termination of business operations.
中文原文 免稅商店設置管理辦法第13條
經核准設置之免稅商店，如需停業者，應於一個月前報請監管海關核備。