Regulations Governing the Establishment and Management of Offshore Island Duty-Free Shops Article 16

The transfer of bonded goods between the offshore island duty-free shop, the purchase claim center, and its self-provided bonded warehouse shall be conducted by electronically transmitting the warehouse transfer applications, including the packing list details, to the Customs Offshore Island Duty-Free Shop System of the competent Customs Office. Transfers shall only proceed upon receipt of system confirmation as proof of record. In cases where natural disasters, emergencies, force majeure, or network disconnection hinders the transmission of the said information, operators shall inform their competent Customs Office and request for approval of transferring of goods and re-submit the information once the transmission process is possible.Where an offshore island duty-free shop and its purchase claim center are established on different islands within the same offshore island area, the bonded goods referred to in the preceding paragraph may, upon approval of the competent Customs Office, be transferred from its self-provided bonded warehouse to the purchase claim center. The warehouse transfer application (including the packing list details) shall specify the sales note number and item number, and such information shall be transmitted to the Customs Offshore Island Duty-Free Shop System.The bonded goods referred to in the preceding two paragraphs shall, prior to transfer, be accompanied by one copy of the transfer application (including packing list details) for the competent Customs Office inspection. After verification by the dedicated personnel confirming no discrepancy, sealing procedures shall be carried out. The competent Customs Office may, where necessary, arrange for escort of the bonded goods.The transfer of bonded goods as referred to in Paragraph 1 and Paragraph 2 shall be conducted by means of bonded transport vehicles in accordance with the Regulations Governing the Means of Bonded Transportation. However, the foregoing requirement shall not apply where both the place of dispatch and the place of destination are located within the same controlled zone of an airport or harbor, or where exemption from the use of bonded transport vehicles has been approved by the competent Customs Office.