Regulations Governing the Establishment and Management of Offshore Island Duty-Free Shops Article 30

In the case where an offshore island duty-free shop suspends operations or has its registration revoked, the bonded goods thereof shall be handled in accordance with the following provisions:1. All bonded goods shall be sealed by the competent Customs Office or placed under joint custody of the competent Customs Office and the offshore island duty-free shop in its self-provided bonded warehouse. The competent Customs Office shall appoint an officer to conduct inspections at irregular intervals and may take the goods into custody where necessary.2. The offshore island duty-free shop shall arrange with the competent Customs Office for a date to conduct closing inventory, or such date may be designated by the competent Customs Office. Where any quantity discrepancy is found between the actual inventory and the book balance, the provisions of Article 28 shall apply mutatis mutandis.3. Upon completion of the closing inventory, the competent Customs Office shall levy the corresponding duties and taxes on the quantity on hand. In the case where such closing inventory cannot be conducted in accordance with the preceding subparagraph, the competent Customs Office may levy the corresponding duties and taxes on the book balance quantity.4. Bonded goods already sold but not withdrawn prior to the date of closing inventory shall be included in the physical inventory.