Customs Administration of MOF stated that, in order to save global energy as well as the operational costs of duty-free shops, MOF announced the draft amendment on partial articles of "The Regulations Governing the Establishment and Management of Duty-free Shops" on June 29, 2022. In accordance with the amended regulations, the copy of the duplicate sales invoice can be kept in electronic form instead of hard copies by duty-free shops for customs auditing. In addition, annual physical inventory checklists and financial reports are also allowed to be stored and audited in electronic form once approved by Customs.
Based on Article 21 and Article 25 of "The Regulations Governing the Establishment and Management of Duty-free Shops", two copies of a sales invoice should be printed out when a product is sold, and annual physical inventory checklists and financial reports should also be submitted to the competent Customs Office in the forms of one hard copy and two soft copies for auditing. Considering the printout of these documents costs duty-free shops huge amounts of paper and storage space, which is contradictory to the objective of saving energy and costs, Customs initiates the upcoming amendment of the regulations, with which mass amount of data is allowed to be stored, transmitted or submitted for Customs audit via electronic form.
In response to the globally acknowledged initiative of reducing carbon emissions, Customs Administration proactively plans the amendment favoring paperless procedures regarding the regulations governing duty-free shops. The planned amendment is believed to help duty-free shops to reduce operating costs and to improve competitiveness once the tourist industry recovers after the current pandemic. Customs Administration also stated that the draft amendment has been posted on the "Finance Related Laws & Regulations / Drafts of Regulations and Orders" page of the MOF’s global information website (http://www.mof.gov.tw). If you have any comments during the notice period, please make your opinion or contact Customs Administration before August 29 , 2022.
Phone: (02)2550-5500 ext.2751