Regulations Governing the Establishment and Management of Offshore Island Duty-Free Shops Article 10
For an offshore island duty-free shop approved for establishment, fees and charges for the issuance, re-issuance, and replacement of licenses shall be collected in accordance with the Regulations Governing the Collection of Customs Service Fees.In the event that the issuance of a license is made solely by correction in lieu of replacement, no fees and charges shall be collected.
中文原文 離島免稅購物商店設置管理辦法第10條
經核准設置之離島免稅購物商店，其執照之核發、補發及換照，依海關徵收規費規則，徵收證照費。
前項執照之核發，如僅以校正代替換照者，免徵收證照費。
前項執照之核發，如僅以校正代替換照者，免徵收證照費。