Regulations Governing the Establishment and Management of Offshore Island Duty-Free Shops Article 11
If a duly registered offshore island duty-free shop intends to suspend operations or cancel business registration, the relevant applications should be submitted to the competent Customs Office one month prior to the termination of business operations.
中文原文 離島免稅購物商店設置管理辦法第11條
經核准設置之離島免稅購物商店，如需停業或廢止登記者，應於一個月前向監管海關申請。