Regulations Governing the Establishment and Management of Duty-free Shops Article 28

IN the case where the duty-free shop decides to terminate operations or cancel business registration, the following procedure should be observed in the treatment of bonded goods:1. All bonded goods shall be presented to Customs for sealing, or the Customs and the duty-free shop may place such goods under joint lock in the warehouse store where the goods may be subject to check during the unscheduled inspection rounds of Customs officers. In the case where circumstances require, the goods shall be submitted to custody of the Customs.2. The duty-free shop should arrange a schedule for the physical inventory with the competent Customs Office or the competent Customs Office may itself set a schedule for the physical inventory. Upon completion of such inventory procedure, in the case where a discrepancy between the actual physical inventory count and book inventory count is found, the provisions of Article 26 shall apply.3. At a time following the physical inventory of the goods, the competent Customs Office shall levy the corresponding duties on the stock inventory. In the case where the procedure of physical inventory could not be concluded pursuant to the provisions in the preceding subparagraph, the Customs may calculate the corresponding duties pursuant to the count in the book inventory.