Regulations Governing the Establishment and Management of Offshore Island Duty-Free Shops Article 22

Offshore island duty-free shops shall, at the time of sale of goods and upon collection by the purchaser, transmit the sales note and collection data in real time, by electronic data interchange, to the Customs Offshore Island Duty-Free Shop System; only after transmitting may the write-off procedures for the sale of goods be carried out.Where an offshore island duty-free shop processes a return by a traveler, the original sales note shall be annotated with the word “Returned” and be accompanied by relevant supporting documentation, and the return data shall be transmitted, by electronic data interchange, to the Customs Offshore Island Duty-Free Shop System.