Regulations Governing the Establishment and Management of Offshore Island Duty-Free Shops Article 20

Where the value or quantity of goods sold by offshore island duty-free shops to travelers exceeds the limits prescribed in the preceding Article, the offshore island duty-free shops shall, with respect to the excess portion, calculate the duties and taxes payable in accordance with the Customs Act, the Commodity Tax Act, the Tobacco and Alcohol Tax Act, and the Value-added and Non-value-added Business Tax Act, collect the same from the travelers on behalf of the competent authority, and issue a sales note inclusive of the aforesaid duties and taxes to the travelers for their retention.Duties and taxes collected by offshore island duty-free shops from travelers pursuant to the preceding paragraph shall be reported to the competent Customs Office and remitted in the form of a consolidated declaration payment no later than the fifteenth day of the following month.