Regulations Governing the Establishment and Management of Duty-free Shops Article 19
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.
A “Warehouse Transfer Application Form” should be completed in the event of the transfer of goods among self-provided bonded warehouse, the duty-free shop, city duty-free outlet or shop, or purchase claim center. The said application form shall be transmitted to CPT Single Window System for recording and the goods may be transferred after the system has replied a message stating a successful documentation on the application, also, a packing list should be attached to said application form and submitted to the customs office in-charge for verification, sealing and escort shipment. In case where natural disasters, emergencies, force majeure or network disconnection hinders the transmission of the said application, firms shall inform their competent Customs Office and request for authorization of advance transferring of goods and re-submit the application once the transmission process is possible.The warehouse transfer movement referred to in the preceding paragraph shall be transported by Bonded Cargo Transportation Means, pursuant to the provisions of "The Regulations Governing the Customs Management of Bonded Cargo Transportation Means". However, firms with its duty-free shop, purchase claim center and self-provided bonded warehouse located inside the restricted zone of the same airport or harbor are exempted.
中文原文 免稅商店設置管理辦法第19條
免稅商店、預售中心、提貨處及其自用保稅倉庫間貨物之移運,應繕具移倉申請書,傳輸至免稅商店系統,經系統回應記錄有案憑以移運,並檢附裝箱單,經監視關員核對無訛加封或押運。
如因天災、事變、不可抗力或連線中斷等事由,致未能連線傳輸者,應先報請監管海關核准先行移運,並於連線恢復後儘速補傳。
前項移倉運送應以保稅運貨工具為之,依海關管理保稅運貨工具辦法規定辦理。
但免稅商店、提貨處及其自用保稅倉庫均設於同一機場、港口管制區內者,不適用之。
如因天災、事變、不可抗力或連線中斷等事由,致未能連線傳輸者,應先報請監管海關核准先行移運,並於連線恢復後儘速補傳。
前項移倉運送應以保稅運貨工具為之,依海關管理保稅運貨工具辦法規定辦理。
但免稅商店、提貨處及其自用保稅倉庫均設於同一機場、港口管制區內者,不適用之。