Regulations Governing the Establishment and Management of Offshore Island Duty-Free Shops Article 21

Prior to the selling of goods to customers, the offshore island duty-free shop clerk shall ask buyers to show their passport, an Alien Resident Certificate, travel document, or identification document for the purpose of the verification of the identity of the traveler.Offshore island duty-free shops shall publicly display the sales prices of goods.When selling goods, offshore island duty-free shops shall issue a sales note in duplicate, which shall be signed by the purchaser. The first copy shall be computer-printed and delivered to the purchaser for retention as proof for goods collection. The second copy shall be computer-printed or electronically stored by the offshore island duty-free shops for recordation, or, upon approval by the competent Customs Office, stored in electronic media for recordation, and shall be made available for use by the competent Customs Office and the competent Tax Office.The competent Customs Office and the competent Tax Office may, when necessary, access and examine the second copies of the sales notes retained by the offshore duty-free shops for recordation.The sales note referred to in Paragraph 3 shall indicate the name of the transportation vehicle or flight, as well as the national identification number of the traveler; and for travelers who are not nationals of the Republic of China, the travel document number, Alien Resident Certificate number, or passport number shall be recorded.