Regulations Governing the Establishment and Management of Offshore Island Duty-Free Shops Article 18
An offshore island duty-free shop shall set up and maintain a surveillance system in normal operating condition that is capable of 24-hour continuous video recording, with all footage retained for thirty days. However, the foregoing requirement shall not apply in cases of natural disasters, emergencies, or force majeure events.During the competent Customs Office inspection referred to in the preceding paragraph, the offshore island duty-free shop shall cooperate with the review of recorded surveillance footage and shall not refuse to provide such records.
中文原文 離島免稅購物商店設置管理辦法第18條
離島免稅購物商店之監視系統應維持正常效能，二十四小時連續錄影，其監視錄影檔案應存檔三十日。
但因天災、事變或不可抗力之因素者，不在此限。
前項監管海關查核時，離島免稅購物商店應配合調閱錄影影像存檔資料，不得拒絕。
但因天災、事變或不可抗力之因素者，不在此限。
前項監管海關查核時，離島免稅購物商店應配合調閱錄影影像存檔資料，不得拒絕。