Regulations Governing the Establishment and Management of Offshore Island Duty-Free Shops Article 29

The account books and statements of offshore island duty-free shops shall be retained for a period of ten years after the completion of the annual physical inventory; the relevant supporting documents shall be retained for a period of five years.The relevant supporting documents referred to in the preceding paragraph may, after the completion of the annual physical inventory, be sequentially stored in electronic media by offshore island duty-free shops upon approval of the competent Customs Office, and retained for the prescribed period, whereupon the original documents may be destroyed. After destruction, where the competent Customs Office, for the purpose of case investigation, requires the printing of such documents or relevant files, offshore island duty-free shops shall provide them and not refuse.