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財政部賦稅署-法規查詢主題專區

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法律與法規命令

Tax Act:
Tobacco and Alcohol Tax Act
Article 5
Content:
Tobacco or alcohol products which meet any of the following conditions shall be exempt from tobacco and alcohol tax:
1.Goods used for the manufacturing of other taxable tobacco or alcohol products. 
2.Goods exported abroad. 
3.Goods used for exhibition purposes and following the exhibition, either taken back in its original form to the factory or exported. 
4.Goods brought in from abroad as personal effects by either travelers or crewmembers for personal use, whose quantity does not exceed the limitation prescribed by the government. 
Visitor:1  Update:2018-04-24

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