Tobacco and Alcohol Tax Act Article 6
The tobacco or alcohol tax paid on tobacco and alcohol products which meet any of the following conditions shall be refunded:1. Products exported abroad.2. Products used as raw materials for manufacturing export products.3. Products returned to the factory for reprocessing or refining into taxable tobacco or alcohol products.4. Products destroyed due to damage or the quality not conforming to the standard prescribed by the government.5. Products physically destroyed by flood, fire or other uncontrollable force while in transit or storage.
中文原文 菸酒稅法第6條
已納菸酒稅之菸酒，有下列情形之一者，退還原納菸酒稅︰一、運銷國外者。
二、用作製造外銷物品之原料者。
三、滯銷退廠整理或加工為應稅菸酒者。
四、因故變損或品質不合政府規定標準經銷毀者。
五、產製或進口廠商於運送或存儲菸酒之過程中，遇火焚毀或落水沈沒及其他人力不可抵抗之災害，以致物體消滅者。
二、用作製造外銷物品之原料者。
三、滯銷退廠整理或加工為應稅菸酒者。
四、因故變損或品質不合政府規定標準經銷毀者。
五、產製或進口廠商於運送或存儲菸酒之過程中，遇火焚毀或落水沈沒及其他人力不可抵抗之災害，以致物體消滅者。