Enforcement Rules of the Tobacco and Alcohol Administration Act Article 24

Where the central competent authority voids or revokes a tobacco or alcohol producer's establishment permit, the central competent authority shall notify the local municipal or county/city competent authority in conjunction with the competent tax collection agency to dispatch personnel to check the inventory and record the finished goods and semi-finished goods of tobacco or alcohol and take the goods under supervision.If the central competent authority revokes the establishment permit, the tobacco or alcohol producer may, with regard to those finished goods completed before the permit is revoked, pay the taxes and sell said goods. The production of the remaining semi-finished goods of tobacco or alcohol shall not be continued. If a tobacco or alcohol producer's establishment permit is voided, in order to maintain public interest or avoid the beneficiaries' property loss, the provision hereof shall apply mutatis mutandis.