Regulations Governing the Establishment and Management of Offshore Island Duty-Free Shops Article 14
Bonded goods of the offshore island duty-free shop shall be stored in a dedicated self-provided bonded warehouse. The establishment, management, and procedures for the receipt and release of goods shall comply with the Regulations Governing the Establishment and Management of Bonded Warehouses.If bonded goods of the offshore island duty-free shop require maintenance, return to the original suppliers, or re-export, they shall be transferred to its self-provided bonded warehouse.
中文原文 離島免稅購物商店設置管理辦法第14條
離島免稅購物商店應依保稅倉庫設立及管理辦法規定設置自用保稅倉庫，存儲專供銷售之貨物。
離島免稅購物商店之保稅貨物，如需維修、退回原供應廠商或退運出口，應移運至其自用保稅倉庫辦理。
離島免稅購物商店之保稅貨物，如需維修、退回原供應廠商或退運出口，應移運至其自用保稅倉庫辦理。