Regulations Governing the Establishment and Management of Offshore Island Duty-Free Shops Article 24

In the case of a gift(s), trial product(s), gift box(es), paper bags or materials used for packing which may be utilized during the course of business by offshore island duty-free shops, the procedures for clearance by the competent Customs Office, storage, receiving of products and gifts shall handled in accordance with the following:1. Offshore island duty-free shops shall indicate in clear and obvious labeling on the Declaration Form concerning the entry of storage outside packing of the such item that the item is not for retail sale, and the details of the said items shall be entered into the account book, and the said items shall be stored in a specified area.2. Gifts accompanying sales shall be included with the sold goods on the sales note. Other non-sale goods shall, prior to use, be recorded on an “Application Form for the Receiving of Products Not for Retail Sale” and signed by authorized personnel approved by the competent Customs Office, and shall be transmitted electronically to the Customs Offshore Island Duty-Free Shop System.