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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:
Regulations for the Collection of Tobacco and Alcohol Tax
Section 2【Product Registration】 Article 8
Content:
A manufacturer shall, prior to commencing the production of tobacco or alcohol products, contact the competent tax authority to obtain product numbers and fill out an Application for Product Registration, and submit a 4-inch photograph, the labeling and patterns of a product sample to the competent tax authority for review and approval. 
The aforesaid Application for Product Registration shall contain the following particulars: 
(1)Name, specifications, category of tobacco or alcohol product, alcohol content, and additives;
(2)Manufacturing process and raw materials used;
(3)Packing material, packing method, and volume or net weight contained in each unit;
(4)Whether the product is for export only; and
(5)Whether the product has the same quality and specifications as products produced by other factories.
The photograph of a product sample specified in the first paragraph, the labeling and patterns hereof may be submitted within two days after the first batch of production if the manufacturer is unable to submit the photograph prior to the commencement of production.
 Update:2018-04-24

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