Regulations Governing the Establishment and Management of Duty-free Shops Article 17
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.
Duty-free shop’s bonded goods shall be stored in an exclusive bonded warehouse under the same legal entity of the duty-free shop. The establishment, management and incoming and outgoing delivery procedures of goods shall follow the “Regulations Governing the Establishment and Management of Bonded Warehouses”.If duty-free shop’s bonded goods require maintenance, return, resale, or re-export, the bonded goods shall be transferred to its self-provided bonded warehouse.
中文原文 免稅商店設置管理辦法第17條
免稅商店之保稅貨物，應存儲於專供存儲其免稅商店銷售貨物之同一法人自用保稅倉庫，其設立、管理及貨物進出應依保稅倉庫設立及管理辦法之規定辦理。
免稅商店之保稅貨物，如需維修、退貨、轉售、重整、銷毀及退運出口等，應移運至其自用保稅倉庫辦理。
免稅商店之保稅貨物，如需維修、退貨、轉售、重整、銷毀及退運出口等，應移運至其自用保稅倉庫辦理。