The Tobacco and Alcohol Administration Act Article 21
Administration of such matters as the establishment, changes in registered information, dissolution, or other matters related to the handling of approvals for a tobacco or alcohol importer may be entrusted by the central competent authority to the competent authority of the special municipality or the county (or county-level city).
中文原文 菸酒管理法第21條
菸酒進口業者之設立、申報事項之變更、解散或其他許可處理事項，中央主管機關得委辦直轄市或縣（市）主管機關辦理。