Regulations Governing the Establishment and Management of Offshore Island Duty-Free Shops Article 8
An applicant intending to establish an offshore island duty-free shop should prepare and submit the following documents to the competent Customs office at the place where the offshore island duty-free shop is located for approval and registration:1. Application form: The form shall state the name of the company, the business registration number of the enterprise, the business address, and the full name, address, citizen ID number, and telephone number of the responsible person, and attach a map showing the address and location of the offshore island duty-free shop and purchase claim center.2. The Articles of Incorporation of the company and internal control systems.3. The original and photocopy of the license for the self-provided bonded warehouse.4. The original and photocopy of the user’s permit for the offshore island duty-free shop building.5. The applicant shall provide documentation issued by the competent local county (or city) authority confirming approval for the establishment of the offshore island duty-free shop.6. For the offshore island duty-free shop to be established within the controlled zone of an airport or harbor, the applicant shall submit approval documents from the authority responsible for the respective controlled zone.7. For purchase claim centers to be established within the controlled zone of an airport or harbor, the applicant shall submit approval documents from the authority responsible for the respective controlled zone.8. A list of at least two dedicated personnel, along with copies of their qualification certificates.9. The applicant shall submit an explanatory document showing the traveler flow layout for the offshore island duty-free shop and the purchase claim center within the controlled zone of an airport or harbor.In the event of an offshore island duty-free shop is required to establish a temporary purchase claim center due to special circumstances, it shall meet the requirements set forth in Subparagraph 5 of Article 7, and shall submit an application to the competent Customs Office having jurisdiction at its location, along with the approval document issued by the competent authority of the airport or harbor. However, where prior approval has been obtained from the competent Customs Office, the approval document issued by the competent authority may be submitted subsequently.
中文原文 離島免稅購物商店設置管理辦法第8條
申請登記離島免稅購物商店者，應檢具下列文件，向所在地海關辦理：
一、申請書：須載明公司名稱、公司統一編號、所在地、負責人姓名、地址、身分證號碼、電話號碼，離島免稅購物商店與提貨處之地址及位置圖。
二、公司章程及內部控制制度。
三、自用保稅倉庫執照及其影本各一份。
四、離島免稅購物商店建築物之使用權證件及其影本。
五、當地縣（市）主管機關同意設置證明文件。
六、設置於機場、港口管制區內之離島免稅購物商店，應檢附該管制區主管機關同意文件。
七、機場或港口管制區內設置提貨處，應檢附該管制區主管機關同意文件。
八、二位以上專責人員名單及合格證書。
九、機場或港口管制區內離島免稅購物商店及提貨處之旅客動線配置圖或說明文件。
離島免稅購物商店因特殊事由須設置臨時提貨處，應具備第七條第五款之條件，並檢具機場或港口主管機關同意文件，向所在地海關提出申請。
但經監管海關事先核准者，得事後補具主管機關同意文件。
一、申請書：須載明公司名稱、公司統一編號、所在地、負責人姓名、地址、身分證號碼、電話號碼，離島免稅購物商店與提貨處之地址及位置圖。
二、公司章程及內部控制制度。
三、自用保稅倉庫執照及其影本各一份。
四、離島免稅購物商店建築物之使用權證件及其影本。
五、當地縣（市）主管機關同意設置證明文件。
六、設置於機場、港口管制區內之離島免稅購物商店，應檢附該管制區主管機關同意文件。
七、機場或港口管制區內設置提貨處，應檢附該管制區主管機關同意文件。
八、二位以上專責人員名單及合格證書。
九、機場或港口管制區內離島免稅購物商店及提貨處之旅客動線配置圖或說明文件。
離島免稅購物商店因特殊事由須設置臨時提貨處，應具備第七條第五款之條件，並檢具機場或港口主管機關同意文件，向所在地海關提出申請。
但經監管海關事先核准者，得事後補具主管機關同意文件。