Regulations Governing the Establishment and Management of Duty-free Shops Article 9

An application for a duty-free shop business permit and registration shall possess the following qualifications. In addition, applications shall be filed to the Customs at the place where the duty-free shop is located in accordance with Article 10 of the Regulations.1. The applicant should be a limited liability company duly registered under the Company Law, with a total paid-in capital of at least NT$50 million.2. The line of business specializes in the sales of merchandise to tourists only.3. The applicant shall possess a license issued by the Customs Office for self-provided bonded warehouse under the same legal entity of the duty-free shop.4. The applicant shall possess the capability and associated network facilities to undertake the process of customs clearance, accounting affairs, cargo control, and other related operations by means of computer networks or electronic data transmission. And the data including warehouse transfer, sales, receiving of product, returning of product, pickup, and so on shall be transmitted item by item to CPT Single Window System.5. The applicant shall furnish the duty-free shop with equipment and environment that are convenient for the competent Customs officials to work with. However, firms may be exempted from the aforementioned provisions if they are subject to special geographical environment, which shall be approved by the Customs Office.6. The buildings shall be stable, furnished with fire equipment, lighting equipment, or any other equipment maintaining the safety of goods.7.The duty-free shop shall set up surveillance cameras located at its entrance and exit. The surveillance camera(s) shall be able to record 24(twenty-four) hours continuously, have at least 30(thirty) days of image retention, and have functions allowing Customs Office to have access to inspection at all time.Applicants applying for permit and registration of a duty-free shop business, city duty-free outlet or store and its purchase claim center simultaneously shall apply with the Customs at the place where the duty-free shop is located, in accordance with the review procedures set forth in Subparagraph 3 to Subparagraph 7 of the preceding Paragraph. Likewise, applicants who have already possessed the duty-free shop business permit and are applying for the permit of city duty-free outlet store and its purchase claim center shall also file the application according to the aforementioned provisions.If the purchase claim center stated in the preceding paragraph is a temporary center, the duty-free shop operators shall obtain approval from the competent authorities of the airport or harbor. After the approval, the duty-free shop operators shall apply to the district customs office supervising the temporary purchase claim center, and the district customs office will evaluate the application based on the provisions stated in Paragraph 1, Subparagraph 4. If the application conforms to the aforementioned provisions, the said district customs office will then inform the customs office where the duty-free shop is located.