Regulations Governing the Establishment and Management of Duty-free Shops Article 2
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 Duty-free Shops Regulations define the provisions governing the establishment and administration of duty-free shops. Where matters are not covered in the Duty-free Shops Regulations, the pertaining governing laws and regulations shall apply.
中文原文 免稅商店設置管理辦法第2條
免稅商店之設置及管理，依本辦法規定辦理。