Tobacco and alcohol tax shall be levied upon removal of tobacco or alcohol products from the factory or upon importation.
The taxable tobacco or alcohol products deem as “removal from the factory” in any of the following conditions:
1.Goods provided in the factory for consumption. 
2.Goods processed in the factory into non-taxable products. 
3.Goods in the factory transferred to another person upon the law’s compulsory execution or for other purposes. 
4.Goods in stock when the manufacturer applies for de-registration.
5.Untaxed goods reduced in quantity for a reason other than fire, water or other uncontrollable calamity after transport to factories for processing, packing or storage in untaxed warehouses or in factories.