The Tobacco and Alcohol Administration Act Article 29

A tobacco or alcohol producer that repackages tobacco or alcohol products for sale shall not change the original brand of the products, and shall obtain documents from the original producer verifying authorization for the repackaging. The verification documents shall indicate the quantities to be repackaged, the proportions and methods of the repackaging, and the authorization for the labeling to be used.For the tobacco or alcohol products to be imported for repackaging, the certificates of origin issued by the government of the country where such products are produced or by the appropriate chamber of commerce authorized by such foreign government shall be presented along with the products at the time they are imported.
中文原文 菸酒管理法第29條
菸酒製造業者辦理菸酒分裝銷售,以不改變原品牌為限,且應取得原廠授權之證明文件。
該授權文件應載明授權分裝之數量、分裝之比例與方法及授權使用之標籤。
輸入供分裝之菸酒者,於報關時應檢附生產國政府或政府授權之商會所出具之原產地證明。

English translation for reference only; the Chinese text prevails. Not legal advice.