Regulations Governing the Establishment and Management of Offshore Island Duty-Free Shops Article 3
Offshore island duty-free shops may be approved to sell foreign goods or goods purchased from bonded warehouses, logistics centers, bonded factories, technology industrial parks, science parks, agricultural technology parks, free trade zones, or taxed zones.
中文原文 離島免稅購物商店設置管理辦法第3條
離島免稅購物商店得銷售外國商品及保稅倉庫、物流中心、保稅工廠、科技產業園區、科學園區、農業科技園區、自由貿易港區及課稅區之產品。