Regulations Governing the Establishment and Management of Offshore Island Duty-Free Shops Article 28

Where any quantity discrepancy is found between the actual inventory and the book balance as a result of physical inventory conducted by an offshore island duty-free shop in accordance with the preceding Article, the following provisions shall apply:1. If the actual inventory quantity is less than the book balance quantity, the shop shall state the reasons therefor and, within ten days from the date of receipt of an additional duty assessment notice issued by the competent Customs Office, file a declaration and pay the additional import duties and taxes.2. Where the actual inventory quantity exceeds the book balance quantity, the shop shall state the reasons therefor and report to the competent Customs Office for investigation and verification. Corrections may be made upon approval, or the matter shall be handled in accordance with the relevant regulations.