The Tobacco and Alcohol Administration Act Article 57
Illegal tobacco or alcohol discovered pursuant to this Act, and the raw materials, semi-finished products, equipment, and alcohol containers for their production, will be confiscated or forfeited.Disqualified tobacco or alcohol discovered pursuant to this Act will be confiscated or forfeited.When alcohol is produced with a type of alcohol product as raw material other than alcohol that complies with the national standards for edible ethyl alcohol, or when the raw materials that are used for tobacco or alcohol production contain substances that are materially injurious to human health, the aforesaid raw materials or semi-finished products will be confiscated or forfeited.Confiscation or forfeiture of the tobacco or alcohol and related raw materials, semi-finished products, and equipment or containers pursuant to the preceding three paragraphs will be carried out whether it belongs to the offender or not.Tobacco or alcohol that is sold when its expiration date or storage life has expired will be subject to forfeiture without regard to ownership.
中文原文 菸酒管理法第57條
依本法查獲之私菸、私酒及供產製私菸、私酒之原料、半成品、器具及酒類容器，沒收或沒入之。
依本法查獲之劣菸、劣酒，沒收或沒入之。
以符合國家標準之食用酒精以外之酒精類產品為製酒原料，或製菸酒原料含有對人體健康有重大危害之物質者，該原料、半成品沒收或沒入之。
前三項查獲應沒收或沒入之菸、酒與其原料、半成品、器具及酒類容器，不問屬於行為人與否，沒收或沒入之。
販賣逾有效日期或期限之菸酒，不問屬於何人所有，沒入之。
依本法查獲之劣菸、劣酒，沒收或沒入之。
以符合國家標準之食用酒精以外之酒精類產品為製酒原料，或製菸酒原料含有對人體健康有重大危害之物質者，該原料、半成品沒收或沒入之。
前三項查獲應沒收或沒入之菸、酒與其原料、半成品、器具及酒類容器，不問屬於行為人與否，沒收或沒入之。
販賣逾有效日期或期限之菸酒，不問屬於何人所有，沒入之。