Enforcement Rules of the Tobacco and Alcohol Administration Act Article 22
The competent authority may commission relevant authorities or institutions to dispose of confiscated or appropriated tobacco or alcohol products, and shall handle the disposal expenses and proceeds in accordance with the budget procedures.
中文原文 菸酒管理法施行細則第22條
沒收物或沒入物之處置，主管機關得委託有關機關（構）代為執行；其處置費用及收入，由主管機關循預算程序辦理。