The Tobacco and Alcohol Administration Act Article 6
"Illegal tobacco" and "illegal alcohol," as used in this Act, refer to any of the following circumstances:1. Tobacco or alcohol produced without a license permit obtained pursuant to this Act.2. Tobacco or alcohol imported without a license permit obtained pursuant to this Act.3. Tobacco or alcohol produced by an alcohol or tobacco producer at a location other than the location of the factory listed in its license permit.4. Tobacco or alcohol imported with a license permit obtained pursuant to this Act but not declared to customs, or for which declaration has been evaded, or which has been underreported by more than a specific amount.5. Tobacco or alcohol transported by an R.O.C. fishing vessel that is not for personal use on that ship or is in excess of a specific amount.The specific amounts under Subparagraphs 4 and 5 above will be publicly announced by the central competent authority.The tobacco or alcohol of Subparagraph 1, Paragraph 1 above does not include tobacco or alcohol for which there is a record of use in research or trial production, and which has not been commercially packaged for sale as a tobacco or alcohol product.
中文原文 菸酒管理法第6條
本法所稱私菸、私酒，指有下列各款情形之一者：
一、未依本法取得許可執照而產製之菸酒。
二、未依本法取得許可執照而輸入之菸酒。
三、菸酒製造業者於許可執照所載工廠所在地以外場所產製之菸酒。
四、已依本法取得許可執照而輸入未向海關申報，或匿報、短報達一定數量之菸酒。
五、中華民國漁船載運非屬自用或超過一定數量之菸酒。
前項第四款及第五款之一定數量，由中央主管機關公告之。
第一項第一款之菸酒，不包括備有研究或試製紀錄，且無商品化包裝之非供販賣菸酒樣品。
一、未依本法取得許可執照而產製之菸酒。
二、未依本法取得許可執照而輸入之菸酒。
三、菸酒製造業者於許可執照所載工廠所在地以外場所產製之菸酒。
四、已依本法取得許可執照而輸入未向海關申報，或匿報、短報達一定數量之菸酒。
五、中華民國漁船載運非屬自用或超過一定數量之菸酒。
前項第四款及第五款之一定數量，由中央主管機關公告之。
第一項第一款之菸酒，不包括備有研究或試製紀錄，且無商品化包裝之非供販賣菸酒樣品。