Regulations Governing the Establishment and Management of Duty-free Shops Article 24
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 competent Customs Office and competent tax office may send a customs officer and a tax officer to the duty-free shop to perform an audit of the business operating conditions, account journals, and stock inventory, at any time the respective offices may find necessary; and, in the case that circumstances require, the officers may demand a physical inventory of all goods.
中文原文 免稅商店設置管理辦法第24條
免稅商店業務經營情形及帳冊、庫存，監管海關及有關稽徵機關得隨時派員前往查核，必要時並予盤存。