Regulations Governing the Establishment and Management of Offshore Island Duty-Free Shops Article 9
An offshore island duty-free shop shall be issued a license by the competent Customs Office; the validity period of such license shall not exceed that of the approval document issued by the competent local county (or city) authority. Where the competent local county (or city) authority revokes its approval, it shall notify the competent Customs Office, which shall revoke the registration.For license renewal, an offshore island duty-free shop shall, two months prior to the expiration of the license, submit an application to the competent Customs Office with the documents prescribed in the preceding Article. Where no registered particulars have been changed, an application for correction filed within the aforesaid period may be made in lieu of renewal.Where there is any change in the name, location, responsible person, or business items of an offshore island duty-free shop, the shop shall, within 30 days from the day following the completion of such change registration, submit photocopies of relevant supporting documents to the competent Customs Office to apply for replacement of its license. However, in the case of a change in location, prior approval shall be obtained from the competent Customs Office before such change is effected.
中文原文 離島免稅購物商店設置管理辦法第9條
離島免稅購物商店,由海關發給執照;執照有效期間不得超過當地縣(市)主管機關核發同意文件之有效期限。
當地縣(市)主管機關廢止同意時,應通知海關,由海關廢止其登記。
離島免稅購物商店重新換照,應於執照有效期間屆滿二個月前,檢具前條規定之文件向海關申請;其登記事項均未變更者,應於前述期間內申請校正以代替換照。
離島免稅購物商店之名稱、所在地、負責人、營業項目變更,應於辦妥變更登記之翌日起三十日內,檢送有關證件影本,向監管海關辦理換照手續。
惟所在地變更,應於變更前先報請監管海關核准。
當地縣(市)主管機關廢止同意時,應通知海關,由海關廢止其登記。
離島免稅購物商店重新換照,應於執照有效期間屆滿二個月前,檢具前條規定之文件向海關申請;其登記事項均未變更者,應於前述期間內申請校正以代替換照。
離島免稅購物商店之名稱、所在地、負責人、營業項目變更,應於辦妥變更登記之翌日起三十日內,檢送有關證件影本,向監管海關辦理換照手續。
惟所在地變更,應於變更前先報請監管海關核准。