Regulations Governing the Establishment and Management of Offshore Island Duty-Free Shops Article 13
An offshore island duty-free shop shall designate at least two dedicated personnel to represent it in handling matters related to bonded autonomous management.The dedicated personnel referred to in the preceding paragraph shall complete professional training programs either conducted by the competent Customs Office or by a private institution accredited by the competent Customs Office, and obtain a qualification certificate.When there is any change in the dedicated personnel, the offshore island duty-free shop shall promptly notify the competent Customs Office for recordation.The autonomous management referred to in Paragraph 1 shall include the following matters:1. Inspection of the offshore island duty-free shop.2. Control of the locking and unlocking of the offshore island duty-free shop.3. Verification of bonded goods entering into and exiting from the offshore island duty-free shop.4. Sealing and unsealing operations for the transport of bonded goods.5. Application, use, and cancellation of Customs seals (including electronic seals).6. Verification of bonded goods exceeding the storage period.7. Handling of cases involving loss or damage to bonded goods.8.Preparation, verification, signing, submission, registration, filing, and safekeeping of relevant reports and documents.9. Reporting of violations or irregularities.10. Other matters required to be handled in accordance with applicable laws and regulations.
中文原文 離島免稅購物商店設置管理辦法第13條
離島免稅購物商店應指定專責人員二人以上代表處理保稅自主管理事項。
前項專責人員應通過海關舉辦或由海關審查通過之民間機構舉辦之專業訓練並取得合格證書。
專責人員變更時，離島免稅購物商店應即通知海關，以供備查。
第一項自主管理包括下列事項：
一、離島免稅購物商店之巡視。
二、離島免稅購物商店門鎖啟閉之控管。
三、保稅貨物進出離島免稅購物商店之點驗。
四、保稅貨物移運之加封及啟封作業。
五、海關封條（含電子封條）之領用及核銷作業。
六、逾存儲期限保稅貨物之查對。
七、保稅貨物遭受損失或損壞案件之辦理。
八、各種有關報表文件之編製、核對簽章、造送、登記、整理、歸檔及保管等工作。
九、違章或異常案件之報告。
十、其他依法應配合辦理事項。
前項專責人員應通過海關舉辦或由海關審查通過之民間機構舉辦之專業訓練並取得合格證書。
專責人員變更時，離島免稅購物商店應即通知海關，以供備查。
第一項自主管理包括下列事項：
一、離島免稅購物商店之巡視。
二、離島免稅購物商店門鎖啟閉之控管。
三、保稅貨物進出離島免稅購物商店之點驗。
四、保稅貨物移運之加封及啟封作業。
五、海關封條（含電子封條）之領用及核銷作業。
六、逾存儲期限保稅貨物之查對。
七、保稅貨物遭受損失或損壞案件之辦理。
八、各種有關報表文件之編製、核對簽章、造送、登記、整理、歸檔及保管等工作。
九、違章或異常案件之報告。
十、其他依法應配合辦理事項。