Regulations Governing the Establishment and Management of Duty-free Shops Article 20
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 maximum storage period of bonded goods in duty-free shops is two years, starting from the initial time of goods stored into self-provided bonded warehouse.Bonded goods unsold thereafter should be returned or re-exported out of the country or declared for duty and tax payment. Where the latter option is chosen, the customs declaration should be processed within thirty days after expiration date has elapsed. The period of storage of such bonded goods in a duty-free shop as referred to in the preceding Paragraph may be extended for a period of one(1) year, upon approval by the competent Customs Office of the duty-free shop.The number of extensions approved by the Customs in the preceding paragraph shall be limited to one time except for natural disasters, accidents or other force majeure reasons.
中文原文 免稅商店設置管理辦法第20條
免稅商店及存儲於其自用保稅倉庫之保稅貨物存儲期限以二年為限。
但經海關核准者，得延長一年。
前項貨物存儲期間，應自進儲免稅商店自用保稅倉庫之日起算。
自保稅倉庫轉儲免稅商店自用保稅倉庫之貨物，其存儲期間，自最初進儲保稅倉庫之日起算。
自物流中心轉儲且屬海關公告定有存倉期限之貨物，其存儲期間，自最初進儲物流中心之日起算。
第一項經海關核准延長次數，除因天災、事變或其他不可抗力之事由外，以一次為限。
免稅商店及存儲於其自用保稅倉庫之保稅貨物，未於第一項規定之存儲期限內售出者，應自期限屆滿之翌日起三十日內，向海關申報退運出口或退回原國內產製廠商或申請補稅銷帳。
但經海關核准者，得延長一年。
前項貨物存儲期間，應自進儲免稅商店自用保稅倉庫之日起算。
自保稅倉庫轉儲免稅商店自用保稅倉庫之貨物，其存儲期間，自最初進儲保稅倉庫之日起算。
自物流中心轉儲且屬海關公告定有存倉期限之貨物，其存儲期間，自最初進儲物流中心之日起算。
第一項經海關核准延長次數，除因天災、事變或其他不可抗力之事由外，以一次為限。
免稅商店及存儲於其自用保稅倉庫之保稅貨物，未於第一項規定之存儲期限內售出者，應自期限屆滿之翌日起三十日內，向海關申報退運出口或退回原國內產製廠商或申請補稅銷帳。