The Tobacco and Alcohol Administration Act Article 20
When any of the following circumstances applies to a tobacco or alcohol importer, it shall surrender its license permit to the central competent authority within 30 days from the date of occurrence of the fact. For a tobacco or alcohol importer that fails to surrender its license permit upon the expiry of the foregoing time limit, the central competent authority shall cancel the license permit and revoke its establishment permit:1. It terminates its tobacco or alcohol business.2. It has not operated as a tobacco or alcohol import business for a period of two successive years.
中文原文 菸酒管理法第20條
菸酒進口業者有下列情形之一者,應於事實發生之日起算三十日內,向中央主管機關繳銷許可執照;屆期未繳銷者,中央主管機關應註銷之,並均廢止其設立許可:
一、結束菸酒業務。
二、連續二年未經營菸酒進口業務。
一、結束菸酒業務。
二、連續二年未經營菸酒進口業務。