Regulations Governing the Establishment and Management of Duty-free Shops Article 3
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.
Duty-free shop are classified into two types:1. An airport or harbor duty-free shop located inside the restricted zone of an international airport or harbor that may open a city duty-free outlet or store upon due Customs authorization.2. A city duty-free shop outlet located in an urban center near an international airport or harbor, or within a Customs authorized zone or area.
中文原文 免稅商店設置管理辦法第3條
免稅商店分下列二種：
一、機場、港口免稅商店設在國際機場、港口管制區內；經海關核准者，並得在市區內設置預售中心。
二、市區免稅商店設在國際機場或港口鄰近之都市區內，或經海關核准之區域內。
一、機場、港口免稅商店設在國際機場、港口管制區內；經海關核准者，並得在市區內設置預售中心。
二、市區免稅商店設在國際機場或港口鄰近之都市區內，或經海關核准之區域內。