Regulations Governing the Establishment and Management of Duty-free Shops Article 27-1
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.
In the event that any duty-free shop is found to have any of the following instances, Customs may revoke its registration:1. The shop no longer meets the conditions for duty-free shop registration as specified in Paragraph 1, Article 9.2. The shop has in fact ceased operations.3. The shop's financial condition is poor, and it has been determined that it is unable to settle its debts.
中文原文 免稅商店設置管理辦法第27-1條