Regulations Governing the Establishment and Management of Offshore Island Duty-Free Shops Article 7
An applicant applying to the competent Customs Office for a permit and registration to establish an offshore island duty-free shop shall meet the following requirements:1. The applicant should be a limited liability company duly registered under the Company Act, with a total paid-in capital of at least NT$50 million.2. The applicant shall have a license for a self-provided bonded warehouse issued by the competent Customs Office, or provide documentation proving that an application for the establishment of a self-provided bonded warehouse has been filed with the competent Customs Office.3. Having obtained approval for establishment from the competent authority of the local county (city) government.4. The line of business specializes in the sales of merchandise to tourists only.5. The applicant shall possess the capability and associated network facilities to undertake the process of customs clearance, accounting affairs, cargo control, and other related operations by means of computer networks or electronic data transmission. The applicant shall establish and maintain a computerized connection with the competent Customs Office, and the data regarding warehouse transfers, sales, receiving of product, pickup, and returns, and so on shall be transmitted item by item to the Customs Offshore Island Duty-Free Shop System.6. The surveillance system shall be capable of 24-hour continuous video recording.
中文原文 離島免稅購物商店設置管理辦法第7條
向海關申請設置離島免稅購物商店者，應具備下列條件：
一、依公司法登記設立之股份有限公司，實收資本額在新臺幣五千萬元以上。
二、領有海關核發之自用保稅倉庫執照或提供已向海關申請設立自用保稅倉庫之文件。
三、經當地縣（市）主管機關同意設置。
四、專營銷售旅客商品。
五、具有以電子資料傳輸方式辦理貨物通關、帳務處理及貨物控管等有關業務之設備及能力，並與海關完成電腦連線作業，逐筆傳輸貨物移倉、銷售、領用、提貨及退貨等資料至海關離島免稅購物商店系統。
六、設置二十四小時連續錄影之監視系統。
一、依公司法登記設立之股份有限公司，實收資本額在新臺幣五千萬元以上。
二、領有海關核發之自用保稅倉庫執照或提供已向海關申請設立自用保稅倉庫之文件。
三、經當地縣（市）主管機關同意設置。
四、專營銷售旅客商品。
五、具有以電子資料傳輸方式辦理貨物通關、帳務處理及貨物控管等有關業務之設備及能力，並與海關完成電腦連線作業，逐筆傳輸貨物移倉、銷售、領用、提貨及退貨等資料至海關離島免稅購物商店系統。
六、設置二十四小時連續錄影之監視系統。