Enforcement Rules of the Tobacco and Alcohol Administration Act Article 16
After samples of tobacco and/or alcohol products for inspection are taken in accordance with Article 39, Paragraph 1 of the Act, the health authority and the tobacco and/or alcohol businesses concerned shall jointly sign the seals thereon. After the inspection officials give the inspected business a receipt for the samples and each of these samples is given a specific code by the inspection officials, such sealed samples shall be collected by the health authority for inspection. Upon the conclusion of inspection, the inspected businesses and the competent authorities shall be informed of the results thereof.
中文原文 菸酒管理法施行細則第16條
衛生主管機關依本法第三十九條第一項規定取樣檢驗菸酒產品時，無償抽取之，並會同菸酒業者簽封後，由檢查人員開立取樣收據予受檢業者及編列密碼攜回檢驗；完成檢驗後，應將檢驗結果通知受檢業者及主管機關。