Enforcement Rules of the Tobacco and Alcohol Administration Act Article 14

The central competent authority may conduct the random inspections set forth in Article 38, Paragraph 1 of the Act on a non-scheduled basis, whereas municipal or county/city competent authorities shall do so at least once every year.When conducting the random inspections under the preceding Paragraph, the inspection officials shall check whether any alteration to the particulars originally declared by a tobacco or alcohol business has been made, or the scope of permission corresponds with its actual business items, or the tobacco or alcohol label complies with or violates the Act.Other necessary matters set forth in Article 38, Paragraph 1 of the Act shall include the health inspection reports concerning the nicotine and tar content of tobacco or those concerning alcohol issued by the laboratories recognized by the central competent authority by public announcement.