Regulations Governing the Establishment and Management of Offshore Island Duty-Free Shops Article 7-1
An offshore island duty-free shop that conforms to the following requirements may apply to the competent Customs Office for approval to carry out autonomous management:1. The system is complete, operations are normal, and management is sound, with comprehensive computerized control procedures established for purchases and sales of bonded goods.2. The operator has no confirmed arrears with regard to duties, taxes, and fines. However, this does not apply if adequate security or guarantee has been provided.3. Complete verification and access control procedures are in place to regulate the entry and exit of bonded goods.
中文原文 離島免稅購物商店設置管理辦法第7-1條
離島免稅購物商店符合下列各款規定，得向海關申請核准實施自主管理：
一、制度完善，營運正常及管理良好，對保稅貨物之進貨及銷貨有關資料設有完整之電腦控管作業流程。
二、業者無積欠已確定之稅額及罰鍰。
但已提供相當擔保者，不在此限。
三、具備完整點驗及門禁管制作業程序，以控管保稅貨物之進出。
一、制度完善，營運正常及管理良好，對保稅貨物之進貨及銷貨有關資料設有完整之電腦控管作業流程。
二、業者無積欠已確定之稅額及罰鍰。
但已提供相當擔保者，不在此限。
三、具備完整點驗及門禁管制作業程序，以控管保稅貨物之進出。