Regulations Governing the Establishment and Management of Offshore Island Duty-Free Shops Article 2
“Offshore Island Duty-Free Shops” used in these Regulations shall mean establishments located in offshore island areas which, with the approval of the competent county (city) authority and upon registration with the competent Customs Office, engage in the sale of goods to travelers.The term “offshore island areas” referred to in the preceding paragraph shall mean the areas of Penghu, Kinmen, Matsu, Lanyu, Ludao (Green Island), and Liuqiu.
中文原文 離島免稅購物商店設置管理辦法第2條
本辦法所稱離島免稅購物商店，指在離島地區，經由當地縣（市）主管機關同意並向海關申請登記，經營銷售貨物予旅客之場所。
前項所稱離島地區，指澎湖、金門、馬祖、蘭嶼、綠島及琉球等地區。
前項所稱離島地區，指澎湖、金門、馬祖、蘭嶼、綠島及琉球等地區。