Regulations Governing the Establishment and Management of Duty-free Shops Article 7
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.
Purchases made in an airport or harbor duty-free shop should be paid in currencies other than New Taiwan (NT) Dollars; however, customers are entitled to pay for purchases in NT Dollars providing that the total amount of the payments does not exceed the Central Bank of China NT Dollar carrying allowance for passengers entering or departing from the country.Purchases made in a city duty-free outlet, city duty-free shop of an airport, or harbor duty-free shop may be paid in NT Dollars or currencies other than NT Dollars, but change from the purchase(s) shall be given in NT Dollars only.
中文原文 免稅商店設置管理辦法第7條
機場、港口免稅商店收取貨款，應以新臺幣以外之貨幣為原則。
但得在每人不超過中央銀行公告之攜帶新臺幣出入臺灣地區限額內，兼收新臺幣。
機場、港口免稅商店之市區預售中心及市區免稅商店銷貨之貨款，得以新臺幣或新臺幣以外之貨幣收取。
但銷貨之找零以新臺幣為限。
但得在每人不超過中央銀行公告之攜帶新臺幣出入臺灣地區限額內，兼收新臺幣。
機場、港口免稅商店之市區預售中心及市區免稅商店銷貨之貨款，得以新臺幣或新臺幣以外之貨幣收取。
但銷貨之找零以新臺幣為限。