Fee Standards for Examination of Applications, Issuance of Certification, and Granting of Permission as Charged to Importers and Producers of Tobacco and Alcohol Products Article 5

Where the headquarters or factory of a tobacco/alcohol business is located in a significant disaster area and is under any of the following circumstances, such business may be exempted from the fees or apply for a refund of the prepaid fees:1.where a tobacco/alcohol producer needs to relocate the factory, the examination fee shall be exempted.2.where the permit license is damaged, destroyed, or the business needs to relocate the factory, the license fee for the replacement or reissuance of the permit license shall be exempted.3.where a tobacco/alcohol producer's operation or production ceases, the annual license fee for such period shall be exempted.A business subject to the Subparagraph 3 of the preceding paragraph may apply, from the month of occurrence of the fact, for a refund of the annual license fee already paid in proportion to the months in which its business operations are not undertaken.