The Tobacco and Alcohol Administration Act Article 28
No manufacturer may accept a contract to produce tobacco or alcohol for another when that manufacturer was established pursuant to Article 11 or has not obtained a tobacco or alcohol producer license permit.
中文原文 菸酒管理法第28條
依第十一條設立及未取得菸酒製造業許可執照者，不得受託產製菸酒。