Regulations Governing the Establishment and Management of Offshore Island Duty-Free Shops Article 23

If goods entered into storage in a self-provided bonded warehouse by offshore island duty-free shops under Paragraph 1 of Article 15 are returned, the return shall be handled in accordance with the Regulations Governing the Establishment and Management of Bonded Warehouses and relevant Customs provisions.Where a return involves goods purchased from a manufacturer inside taxed zones for processing and export under the preceding paragraph, the application for return shall be submitted within three months from the day following the storage date.If the manufacturer has already received a deemed export declaration duplicate, it shall be retrieved for cancellation or correction. Any duties or taxes previously offset shall be remitted, and the competent Tax Office shall be notified. Returns requested more than three months after storage shall be processed in accordance with the clearance procedures of general imported goods, duties and taxes shall be imposed based on the condition of the goods at the time of storage.