Customs Act Article 61

I. Firms which sell goods to travelers entering or leaving the Republic of China may apply to Customs for registration as a duty-free shop.II.In the case where bonded goods stored for sale by duty-free shops are sold to travelers within the time limit and are exported, by way of carrying them out, in their original form, such goods shall be exempted from duty.III.Bonded goods of duty-free shops shall be stored in bonded warehouses which provide the storage solely for duty-free shops.IV.Firms operating a duty-free shop business shall apply to the relevant Customs office for registration. Regulations governing the qualifications, conditions, capital requirements, application procedure, registration and any registration changes, certificate application and renewals, management, clearance, sales of goods, and any other required matters shall be prescribed by the MOF.