Regulations Governing the Establishment and Management of Offshore Island Duty-Free Shops Article 12

After an offshore island duty-free shop has been approved for establishment, if it no longer meets the requirements set forth in Article 7, the competent Customs Office shall order it to make corrections within a specified period. If the corrections are not made within the prescribed period, the competent Customs Office shall revoke its registration. However, if registration is revoked under the provisions of Paragraph 1, Article 9, the competent Customs Office is not required to order corrections within a specified period.After an offshore island duty-free shop has been authorized to carry out autonomous management, if it no longer meets the requirements set forth in Article 7-1, the competent Customs Office shall order it to make corrections within a specified period. If the corrections are not made within the prescribed period, the competent Customs Office may revoke its approval for autonomous management.
中文原文 離島免稅購物商店設置管理辦法第12條
離島免稅購物商店經核准設置後,不具第七條規定之條件者,海關應命其限期改正,屆期未改正者,廢止其登記。
但海關依第九條第一項規定廢止登記者,無須命限期改正。
離島免稅購物商店經核准實施自主管理後,不具第七條之一規定之條件者,海關應命其限期改正,屆期未改正者,得廢止其自主管理。

English translation for reference only; the Chinese text prevails. Not legal advice.