Regulations Governing the Establishment and Management of Offshore Island Duty-Free Shops Article 4
Goods imported for sale by offshore island duty-free shops shall be handled in accordance with the Foreign Trade Act, the Regulations Governing Import of Commodities, the Regulations Governing Trade between the Taiwan Area and the Mainland Area, and other relevant laws and regulations.
中文原文 離島免稅購物商店設置管理辦法第4條
離島免稅購物商店輸入供銷售之貨物，應依貿易法、貨品輸入管理辦法、臺灣地區與大陸地區貿易許可辦法及其他相關規定辦理。