Regulations Governing the Establishment and Management of Duty-free Shops Article 21

Prior to the selling of goods to the customers of duty-free shops, the duty-free shop clerk shall ask buyers to show their passport, travel document or boarding card, or an Alien Resident Certificate for the purpose of the verification of the identity of the traveler.The duty-free shop is required to provide a sales invoice in duplicate form for each sale. The invoice should manifest the following information: the name, passport or travel document number, or Alien Resident Certificate number, and flight or voyage number of the buyer; the name, brand name, model number, specifications, product code number, quantity and unit price of the goods, the type of currency received, the amount of sale and the date of sale. Moreover, the sales clerk or personnel should cross out the remaining blank spaces in the invoice and affix his or her signature to the invoice. However, in the case where the goods are bought in a duty-free shop located in the district at an international airport or harbor, passengers may avoid filling out their passport or travel document number, or Alien Resident Certificate number, flight or voyage number and the signing of the sales invoice(s).However, where the product name, brand name, model number, specifications, product code number quantity and unit price are indicated in a barcode label, the invoice need not show such information.In the matter of the copies of the sales invoice referred in the Paragraph two, the original copy which is required to print by computer should be issued to the buyer or customer; the duplicate form which is required to print by computer or electronic storage should be retained and filed in the duty-free shop records for the purposes of reference by the competent Customs Office and competent Tax Office. Additionally, related data shall be packaged and, when the capacity of computer mainframe and networks is available, submitted to the CPT Single Window System. After the customers have picked up their goods, the duty-free shop may undertake the process of writing off such goods from its account journal after the CPT Single Window System has transmitted a confirmation message stating all data have been successfully submitted.The sales invoices as referred to in the preceding paragraph, shall be approved for keeping in electronic format for supervision by the competent Customs Office and the competent Tax Office. In the case where it should be necessary, the competent Customs Office and the competent Tax Office shall check the duplicate form.Pursuant to the provisions of this Article the duty-free shop may design its own sales invoice. Invoice design should be submitted to the competent Customs Office and competent Tax Office for approval before use.