Enforcement Rules of the Tobacco and Alcohol Administration Act Article 18

The competent authority shall seize all suspicious illegal or disqualified tobacco and alcohol products found in any crackdown, or seal up and deliver the same to the original owner or an appropriate person for safekeeping under oath, in case it is inconvenient for the authority to transfer or difficult to keep such products or if samples thereof must be taken for inspection.When conducting the seizure or sealing-up under the preceding Paragraph, the competent authority shall record the time and place of crackdown; the quantity; the facts of suspected violation; the source; the name of the producer or importer; the date of production; importation, or purchase; the layout of the scene or the storage situation of the warehouse, and have the suspect or the interested party(ies) present at the scene sign or seal the records. If the suspect or such interested party refuses to do so, this fact shall be indicated thereon.