Regulations Governing the Establishment and Management of Duty-free Shops Article 26

When the inventory results of a duty-free shop reveal a discrepancy between the actual inventory quantity and the book balance quantity, the following procedures shall apply:1. If the actual inventory quantity is less than the book balance quantity, the shop must provide a written explanation and, within ten days from the date of receipt of the tax payment notice issued by Customs, submit Customs declaration form and complete the payment of the import duties and fees payable.2. If the actual inventory quantity exceeds the book balance quantity, the shop must provide a written explanation and report to the supervising Customs authority for verification. The corrections may be made upon approval or the issue may be handled in accordance with relevant regulations.