Regulations Governing the Establishment and Management of Duty-free Shops Article 6
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.
A duty-free shop is authorized to sell foreign goods or goods purchased from the bonded warehouses, logistics centers, bonded factories, technology industrial parks, science parks, agricultural technology parks, free trade zones, or taxed zones. Duty-free goods shall be sold at fixed prices and prices shall be visibly attached to all goods.A duty-free shop is not authorized to store or sell the Mainland China products which are not permitted for importation by the Ministry of Economic Affairs.
中文原文 免稅商店設置管理辦法第6條
免稅商店得出售外國商品及保稅倉庫、物流中心、保稅工廠、科技產業園區、科學園區、農業科技園區、自由貿易港區及課稅區之產品，並應公開標價不得二價。
免稅商店不得進儲及銷售非屬經濟部公告准許輸入之大陸地區物品。
免稅商店不得進儲及銷售非屬經濟部公告准許輸入之大陸地區物品。