Enforcement Rules of the Tobacco and Alcohol Administration Act Article 21

Except for those that are easily mildewed or deteriorated, confiscated or appropriated tobacco, alcohol, and raw materials or semi-finished products used for their production may be disposed of in accordance with under Article 44 of the Act only after the final decision on confiscation or appropriation is handed down.Tobacco or alcohol confiscated or appropriated due to trademark infringement shall be destroyedFor tobacco or alcohol products disposed of by means of sale by tender under Article 44 of the Act, the document issued by the inspector commissioned by the central competent authority shall be obtained certifying that the nicotine or tar content thereof is within the limit set forth in the Tobacco Hazards Prevention Act or the products comply to the hygiene standards for alcohol.For tobacco or alcohol products disposed of by means of sale by tender under Article 44 of the Act, the label thereon must meet the requirements in the applicable Acts and regulations when the products are assigned or sold by the successful tenderer.