Regulations for the Collection of Tobacco and Alcohol Tax Article 11
Cigarettes shall be taxed by the unit of per 1000 sticks; cut tobacco and cigars shall be taxed per kilogram; other tobacco products shall be taxed per kilogram or the unit of per 1000 sticks. If the weight of 1000 sticks exceeds 1 kilogram, the tax is calculated based on weight in kilograms; if the weight is less than 1 kilogram, the tax is calculated based on 1000 sticks; and taxable tobacco in amounts of less than 1000 sticks or one kilogram shall be taxed by proportion.
中文原文 菸酒稅稽徵規則第11條
紙菸以千支為計稅單位；菸絲、雪茄以公斤為計稅單位；其他菸品無支數者以公斤為計稅單位，有支數者以公斤或千支為計稅單位，但每千支重量如逾一公斤應以公斤計算，如未達一公斤應以千支計算。
不足千支或公斤者，按比例課徵。
不足千支或公斤者，按比例課徵。