Regulations Governing the Establishment and Management of Duty-free Shops Article 4
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.
An airport or harbor duty-free shop is authorized to sell duty-free goods to departing, transiting and arriving passengers or travelers upon presentation of a passport ,travel documents,or an Alien Resident Certificate.The city duty-free outlet or city duty-free shop of a duty-free shop is only authorized to sell duty-free goods to departing tourists or travelers upon presentation of a passport or travel documents,or an Alien Resident Certificate.
中文原文 免稅商店設置管理辦法第4條
機場、港口免稅商店，以對持有護照、旅行證件或外僑居留證之出境、過境及入境旅客銷貨為限。
免稅商店之市區預售中心及市區免稅商店，以對持有護照、旅行證件或外僑居留證之出境旅客銷貨為限。
免稅商店之市區預售中心及市區免稅商店，以對持有護照、旅行證件或外僑居留證之出境旅客銷貨為限。