Regulations Governing the Establishment and Management of Offshore Island Duty-Free Shops Article 15
Bonded goods to be sold by offshore island duty-free shops shall, in accordance with applicable regulations, be first entered into storage in a self-provided bonded warehouse. Customs clearance procedures shall be handled in accordance with the Customs Act and relevant regulations.Bonded goods referred to in the preceding paragraph that are transshipped from Taiwan proper to offshore island areas shall be handled in accordance with the Regulations Governing the Means of Bonded Transportation.
中文原文 離島免稅購物商店設置管理辦法第15條
離島免稅購物商店銷售之貨物，應依規定先辦理進儲自用保稅倉庫，其通關手續依關稅法及相關法規辦理。
前項進儲自用保稅倉庫之保稅貨物，經臺灣本島轉運離島地區者，應依海關管理保稅運貨工具辦法規定辦理。
前項進儲自用保稅倉庫之保稅貨物，經臺灣本島轉運離島地區者，應依海關管理保稅運貨工具辦法規定辦理。