If a manufacturer has its packing and production departments set up at different locations and the transport of untaxed tobacco or alcohol products between the two departments is necessary, it shall fill out a factory delivery sheet each time the untaxed goods are transported.
The packing described above refer to
The term “packing” depicted in the preceding paragraph shall mean the packing process without touching directly on tobacco or alcohol, and the manufacturer shall first apply to the competent tax authority where the aforesaid packing department is located for approval before establishing the packing department.