Regulations Governing the Establishment and Management of Duty-free Shops Article 22
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.
In the case where goods purchased from a city duty-free outlet or city duty-free shop of an airport or harbor duty-free shop shall be carried out of the country by the customer, the standard commodity export declaration of such goods should be processed; moreover the export declaration form shall be attached to the airline or ship travel document or ticket of the passenger.
中文原文 免稅商店設置管理辦法第22條
機場、港口免稅商店之市區預售中心及市區免稅商店出售之貨物，須由購貨人報運出口者，應按普通貨物出口報關手續填送出口報單並檢附航空或輪船公司旅客證明文件。