Regulations Governing the Establishment and Management of Duty-free Shops Article 21-1
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 city duty-free outlet of duty-free shops are permitted to provide online sales checkout services.For the goods sold as mentioned above, when the purchaser retrieves the goods at the airport or port pickup location as stipulated in Article 5, the operator shall require the presentation of a passport, travel document, boarding pass, or residence permit. The goods may only be delivered to the travelers after verifying their identity without error.The procedures and operational methods for providing online sales checkout services by the city duty-free outlet of duty-free shops shall be conducted in accordance with the provisions set forth in Paragraphs 2 through 6 of the preceding article.
中文原文 免稅商店設置管理辦法第21-1條
免稅商店之市區預售中心得提供網路銷售結帳服務。
前項銷售貨物，購貨人依第五條規定於機場或港口提貨處提貨時，業者應要求出示護照、旅行證件、登機（船）證或外僑居留證，經核對旅客身分無訛後，始得將貨物交付予旅客。
免稅商店之市區預售中心提供網路銷售結帳服務之程序及作業方式，應依前條第二項至第六項規定辦理。
前項銷售貨物，購貨人依第五條規定於機場或港口提貨處提貨時，業者應要求出示護照、旅行證件、登機（船）證或外僑居留證，經核對旅客身分無訛後，始得將貨物交付予旅客。
免稅商店之市區預售中心提供網路銷售結帳服務之程序及作業方式，應依前條第二項至第六項規定辦理。