Enforcement Rules of the Tobacco and Alcohol Administration Act Article 15
Where the competent authority takes samples of tobacco and/or alcohol products for inspection in accordance with Article 38, Paragraph 1 of the Act, said samples shall be gratuitous. The competent authority shall give the inspected business a receipt for the samples.
中文原文 菸酒管理法施行細則第15條
主管機關依本法第三十八條第一項規定取樣檢驗菸酒產品時，無償抽取之，並開立取樣收據予受檢業者。