Regulations Governing the Establishment and Management of Offshore Island Duty-Free Shops Article 5
Offshore island duty-free shops shall sell goods for non-commercial use only to travelers who present a passport, an Alien Resident Certificate, travel documents, or personal identification documents.
中文原文 離島免稅購物商店設置管理辦法第5條
離島免稅購物商店以銷售貨物予持有護照、外僑居留證、旅行證件或身分證明文件之旅客非供商業使用為限。