Regulations Governing the Establishment and Management of Offshore Island Duty-Free Shops Article 6

An offshore island duty-free shop shall set up a purchase claim center within the controlled zone of an airport or harbor. Travelers shall pick up their goods at such center. The competent Customs Office may appoint an officer to inspect such purchases at any time as it may deem necessary.Where an offshore island duty-free shop is located within the controlled zone of an airport or harbor, the requirement to establish a purchase claim center as set forth in the preceding paragraph shall not apply.
中文原文 離島免稅購物商店設置管理辦法第6條
離島免稅購物商店應於機場或港口管制區內設置提貨處,其銷售之貨物,應由旅客於該提貨處辦理提貨,監管海關並得隨時派員查核。
離島免稅購物商店位於機場或港口管制區內者,免依前項規定設置提貨處。

English translation for reference only; the Chinese text prevails. Not legal advice.