Regulations Governing the Establishment and Management of Offshore Island Duty-Free Shops Article 26
The competent Customs Office and competent Tax Office may, at any time, appoint officers to inspect the business operations, account books, and inventory of offshore island duty-free shops, and may, where necessary, conduct a physical inventory.
中文原文 離島免稅購物商店設置管理辦法第26條
離島免稅購物商店業務經營情形、帳冊及庫存，監管海關及稽徵機關得隨時派員前往查核，必要時並予盤存。