The tobacco or alcohol tax paid on tobacco and alcohol products which meet any of the following conditions shall be refunded:
1.Goods exported abroad. 
2.Goods used as raw materials for manufacturing export goods. 
3.Goods returned to the factory for reprocessing or refining into taxable tobacco or alcohol products. 
4.Goods destroyed due to damage or the quality not conforming to the standard prescribed by the government. 
5.Goods physically destroyed by flood, fire or other uncontrollable force while in transit or storage.