Regulations Governing the Establishment and Management of Duty-free Shops Article 5
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.
Where purchases made at a city duty-free outlet or city duty-free shop of an airport or harbor duty-free shop are slated for airport or harbor pick-up upon the buyer’s departure from the country, the competent Customs Office may appoint an officer to inspect such purchases at any time as it may deem necessary.
中文原文 免稅商店設置管理辦法第5條
機場、港口免稅商店之市區預售中心及市區免稅商店出售之貨物，由購貨人於出境時，向機場或港口提貨處提貨，監管海關得隨時派員查核。