Regulations Governing the Establishment and Management of Duty-free Shops Article 30
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, in accordance with Article 91 of the Customs Act, shall warn or impose a fine of not less than NT$6,000 and not more than NT$30,000 and may be ordered to improve before a certain period of time; the fine shall be charged per violation in case of failure to improve before the given deadline. If there is no improvement after three penalties, a suspension of the duty-free shop operation for a period of not more than six months may be adopted.1. Failure to renew the license as required under Paragraph 2, Article 11.2. Failure to handle the transportation of goods between the duty-free shop, pre-sale center, pickup location, and its own bonded warehouse as stipulated in Article 19.3. Failure to transmit information to CPT Single Window System as required under Paragraph 1, Article 19, Paragraph 4, Article 21, and the first part of Subparagraph 2, Article 23.4. Failure to verify the identity of the purchaser as required under Paragraph 1, Article 21 and Paragraph 2, Article 21-1.5. Failure to conduct inventory checks as required under Paragraphs 1, 2, and 4 of Article 25.6. Failure to undertake supplementary duties payment or amendments as stipulated in Article 26.7. Failure to maintain records, reports, and relevant documents, or to provide such documents to Customs for inspection as required under Article 27.
中文原文 免稅商店設置管理辦法第30條
免稅商店有下列情事之一，由海關依本法第九十一條規定，予以警告或處新臺幣六千元以上三萬元以下罰鍰，並得命其限期改正；屆期未改正者，按次處罰；處罰三次仍未完成改正者，得停止六個月以下免稅商店業務之經營：
一、未依第十一條第二項規定辦理換照者。
二、未依第十九條規定辦理免稅商店、預售中心、提貨處及其自用保稅倉庫間貨物之移運者。
三、未依第十九條第一項、第二十一條第四項及第二十三條第二款前段規定傳輸至免稅商店系統者。
四、未依第二十一條第一項及第二十一條之一第二項規定確認購貨人身分者。
五、未依第二十五條第一項、第二項及第四項規定辦理盤存者。
六、未依第二十六條規定辦理補稅或更正者。
七、未依第二十七條規定保存帳冊、報表及相關憑證或提供海關依法查案者。
一、未依第十一條第二項規定辦理換照者。
二、未依第十九條規定辦理免稅商店、預售中心、提貨處及其自用保稅倉庫間貨物之移運者。
三、未依第十九條第一項、第二十一條第四項及第二十三條第二款前段規定傳輸至免稅商店系統者。
四、未依第二十一條第一項及第二十一條之一第二項規定確認購貨人身分者。
五、未依第二十五條第一項、第二項及第四項規定辦理盤存者。
六、未依第二十六條規定辦理補稅或更正者。
七、未依第二十七條規定保存帳冊、報表及相關憑證或提供海關依法查案者。