Tobacco and Alcohol Tax Act Article 5
Tobacco or alcohol products which meet any of the following conditions shall be exempt from tobacco and alcohol tax:1. Products used for the manufacturing of other taxable tobacco or alcohol products.2. Products exported abroad.3. Products used for exhibition purposes and following the exhibition, either taken back in its original form to the factory or exported.4. Products brought in from abroad as personal effects by either travelers or crewmembers for personal use, whose quantity does not exceed the limitation prescribed by the government.
中文原文 菸酒稅法第5條
菸酒有下列情形之一者，免徵菸酒稅︰一、用作產製另一應稅菸酒者。
二、運銷國外者。
三、參加展覽，於展覽完畢原件復運回廠或出口者。
四、旅客自國外隨身攜帶之自用菸酒或調岸船員攜帶自用菸酒，未超過政府規定之限量者。
二、運銷國外者。
三、參加展覽，於展覽完畢原件復運回廠或出口者。
四、旅客自國外隨身攜帶之自用菸酒或調岸船員攜帶自用菸酒，未超過政府規定之限量者。