財政部民國115年1月30日台財關字第1151003201號

修正「離島免稅購物商店設置管理辦法」第19條、第33條條文

MINISTRY OF FINANCE Order is hereby given, for the amendment on Article 19 and 33 of "Regulations Governing the Establishment and Management of Offshore Island Duty-Free Shops" (amended regulations shall be coming into force from 1st, February 2026)