Enforcement Rules of the Tobacco and Alcohol Administration Act Article 4
The "repackaging" set forth in Article 5, Paragraph 2 of the Act shall refer to unsealing bulk tobacco or alcohol or such product packed in larger weight, quantity, or volume for repackaging or distributing into smaller packages or bottles without conducting any other manufacturing or processing activities.The processing activities referred to in the preceding paragraph shall exclude those processing activities with the authorization of the original manufacturers and not changing the original brands.
中文原文 菸酒管理法施行細則第4條
本法第五條第二項所稱分裝，指將散裝或其他較大重量、數量、容量包裝之菸酒，重新拆封予以改裝或灌裝為較小規格包裝，而無其他製造或加工之行為。
前項加工之行為，不包括有原廠授權，且不改變原品牌之加工行為。
前項加工之行為，不包括有原廠授權，且不改變原品牌之加工行為。