Regulations Governing the Establishment and Management of Duty-free Shops Article 31
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 thirty days may be adopted.1. Failure to appoint a representative to process bonded goods operations with Customs and report such appointment to Customs as required by Article 15.2. Failure to issue and process sales invoices for purchases as required by Paragraph 2 of article 21.3. Failure to delete materials used for packing from the stock accounts as required by Subparagraph 1, and the latter part of Subparagraph 2 of Article 23.