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Taxation Administration,Ministry of Finance,R.O.C.Law Source Retrieving System of Taxation Laws and Regulations


Tax Related Laws & Regulations

Tax Act:
Regulations for the Collection of Tobacco and Alcohol Tax
Article 29
When exported tobacco or alcohol products are re-imported as returned goods, the manufacturer should pay tobacco or alcohol tax and the health and welfare surcharge for the imported goods.
If the aforesaid tobacco or alcohol products have been taxed and have not been filed for tax refund, the Customs may release the goods after checking the export declaration originally issued by the Customs, which is noted “Tax Not Refunded” by the competent tax authority.

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