Regulations Governing the Establishment and Management of Offshore Island Duty-Free Shops Article 32
In the event that any offshore island duty-free shop is found to have any of the following instances, the competent Customs Office, in accordance with Paragraph 8, Article 10-1 of the Offshore Islands Development Act, shall issue a warning, set a deadline for correction, or impose a fine of not less than NT$6,000 and not more than NT$30,000. The competent Customs Office may impose such penalties for each occurrence. If the offshore island duty-free shop fails to complete the correction after being penalized three consecutive times, a suspension of the operation for a period of not less than three months and not more than one year may be adopted.1. Failure to handle the collection of goods at purchase claim center in accordance with Paragraph 1, Article 6.2. Failure to arrange the traveler flow in accordance with Subparagraph 9, Paragraph 1, Article 8, or failure to apply to the competent Customs Office for the establishment of a temporary purchase claim center in accordance with Paragraph 2, Article 8.3. Failure to process license renewal in accordance with the first part of Paragraph 2, Paragraph 3 of Article 9, or failure to carry out calibration in accordance with the latter part of Paragraph 2, Article 9.4. Failure to apply to the competent Customs Office for suspension of operations or revocation of registration within the prescribed period under Article 11.5. Failure to have a dedicated personnel handle matters related to bonded autonomous management in accordance with Paragraph 1, Article 13, or failure to notify the competent Customs Office of any change in dedicated personnel in accordance with Paragraph 3, Article 13.6. Failure to store bonded goods into a self-provided bonded warehouse in accordance with Paragraph 2, Article 14, or Article 15.7. Failure to process transmission or transfer in accordance with Article 16.8. Failure to handle bonded goods returned for re-export, returned to the original domestic manufacturer, or declare for duties and taxes payment in accordance with Paragraph 5, Article 17.9. Failure to record, archive, or provide video footage for the competent Customs Office inspection in accordance with Article 18.10. Failure to process sales in accordance with Article 19.11. Failure to issue a sales note or submit the declaration and pay duties and taxes within the prescribed period in accordance with Article 20.12. Failure to verify the identity of travelers, or mark the sales price, or issue a sales note in accordance with Paragraph 1 to Paragraph 3 of Article 21.13. Failure to process transmission, write-off, or return procedures in accordance with Article 22.14. Failure to handle returns in accordance with Paragraph 2, Article 23.15. Failure to handle customs clearance, storage, collection, gifting, transmission, or write-off of non-sale goods in accordance with Article 24.16. Failure to cooperate with the competent Customs Office inspections in accordance with Article 26.17. Failure to conduct physical inventory in accordance with Paragraph 1 and Paragraph 2 of Article 27, or failure to submit relevant data for review to the competent Customs Office, or transmission in accordance with Paragraph 3 and Paragraph 5.18. Failure to pay additional import duties and taxes, or make corrections approved by the competent Customs Office when any physical inventory discrepancy is found in accordance with Article 28.19. Failure to retain account books, statements, and supporting documents, or failure to provide records and relevant documents for the competent Customs Office investigation as required by law in accordance with Article 29.
中文原文 離島免稅購物商店設置管理辦法第32條
離島免稅購物商店有下列情事之一者，海關得依離島建設條例第十條之一第八項規定，予以警告並限期改正或處新臺幣六千元以上三萬元以下罰鍰；並得按次處罰；連續處罰三次仍未完成改正者，得停止三個月以上，一年以下離島免稅購物商店業務之經營：
一、未依第六條第一項規定於提貨處辦理提貨。
二、未依第八條第一項第九款規定檢具之文件辦理旅客動線配置，或未依同條第二項規定向海關申請設置臨時提貨處。
三、未依第九條第二項前段、第三項規定辦理換照，或未依同條第二項後段規定辦理校正。
四、未依第十一條規定期限向海關申請停業或廢止登記。
五、未依第十三條第一項規定，由專責人員代表處理保稅自主管理事項，或未依同條第三項規定，於專責人員變更時通知海關備查。
六、未依第十四條第二項、第十五條規定辦理保稅貨物進儲自用保稅倉庫。
七、未依第十六條規定辦理傳輸或移運。
八、未依第十七條第五項規定辦理退運出口或退回原國內產製廠商或補稅銷帳。
九、未依第十八條規定錄影、存檔或提供海關調閱錄影影像存檔資料。
十、未依第十九條規定辦理銷貨。
十一、未依第二十條規定開立售貨單或於期限內填具報單向海關繳納稅額。
十二、未依第二十一條第一項規定確認旅客身分，或未依同條第二項規定標示銷售價格，或未依同條第三項規定開立售貨單。
十三、未依第二十二條規定辦理傳輸、除帳或退貨作業。
十四、未依第二十三條第二項規定辦理退貨。
十五、未依第二十四條規定辦理非銷售貨物之通關、進儲、領用、贈送、傳輸及除帳作業。
十六、未依第二十六條規定配合海關查核。
十七、未依第二十七條第一項、第二項規定辦理盤存，或未依同條第三項、第五項規定將相關資料送交監管海關審核或傳輸作業。
十八、未依第二十八條規定辦理盤存不符時之補繳進口稅費或報經監管海關核准核實更正等事宜。
十九、未依第二十九條規定保存帳冊、報表及相關憑證或提供海關依法查案時所需單證及有關文件。
一、未依第六條第一項規定於提貨處辦理提貨。
二、未依第八條第一項第九款規定檢具之文件辦理旅客動線配置，或未依同條第二項規定向海關申請設置臨時提貨處。
三、未依第九條第二項前段、第三項規定辦理換照，或未依同條第二項後段規定辦理校正。
四、未依第十一條規定期限向海關申請停業或廢止登記。
五、未依第十三條第一項規定，由專責人員代表處理保稅自主管理事項，或未依同條第三項規定，於專責人員變更時通知海關備查。
六、未依第十四條第二項、第十五條規定辦理保稅貨物進儲自用保稅倉庫。
七、未依第十六條規定辦理傳輸或移運。
八、未依第十七條第五項規定辦理退運出口或退回原國內產製廠商或補稅銷帳。
九、未依第十八條規定錄影、存檔或提供海關調閱錄影影像存檔資料。
十、未依第十九條規定辦理銷貨。
十一、未依第二十條規定開立售貨單或於期限內填具報單向海關繳納稅額。
十二、未依第二十一條第一項規定確認旅客身分，或未依同條第二項規定標示銷售價格，或未依同條第三項規定開立售貨單。
十三、未依第二十二條規定辦理傳輸、除帳或退貨作業。
十四、未依第二十三條第二項規定辦理退貨。
十五、未依第二十四條規定辦理非銷售貨物之通關、進儲、領用、贈送、傳輸及除帳作業。
十六、未依第二十六條規定配合海關查核。
十七、未依第二十七條第一項、第二項規定辦理盤存，或未依同條第三項、第五項規定將相關資料送交監管海關審核或傳輸作業。
十八、未依第二十八條規定辦理盤存不符時之補繳進口稅費或報經監管海關核准核實更正等事宜。
十九、未依第二十九條規定保存帳冊、報表及相關憑證或提供海關依法查案時所需單證及有關文件。