Regulations Governing the Establishment and Management of Duty-free Shops Article 18
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 invoices and reports designed and printed by the duty-free shop pursuant to the related provisions of “The Regulations Governing the Establishment and Management of Duty-Free Shops” and the various accounting journals should be processed through electronic processing procedures under the uninterrupted inventory method. Moreover, the files and records of the inventory accounting system, stock inventory system, and sales-related information should be maintained daily and in detail. Records shall be made available for the audit inspections by Customsand other competent authorities.
中文原文 免稅商店設置管理辦法第18條
免稅商店依本辦法自行設計印製之有關憑證報表、各項會計簿籍，應以電腦處理，並採永續盤存制存貨制度，逐日逐筆詳細即時建檔登載進、銷貨有關資料，以備海關及主管稽徵機關稽查。