Regulations for the Collection of Tobacco and Alcohol Tax Article 14
Manufacturers shall produce a factory delivery sheet, which itemizes the quantity of taxed, tax-exempt, and untaxed tobacco or alcohol products shipped before the goods are released from the factory.In case of tax-exempt tobacco and alcohol products as prescribed in the aforesaid paragraph, the product names and quantities on the factory delivery sheet shall be recorded according to the following documents, except for tax-exempt directly exported goods:(1) For tax-exempt materials to be supplied to another manufacturer for the production of tobacco or alcohol products: the Application for Tax Exemption of Materials which is approved by the competent tax authority.(2) For tobacco or alcohol products to be put on exhibition and returned to the same factory afterwards: the approval document which is issued by the competent tax authority.
中文原文 菸酒稅稽徵規則第14條
產製廠商出廠之菸酒，應按完稅、免稅及未稅移運之數量，逐批分別填發出廠送貨單，始得提運出廠。
前項免稅菸酒，除直接外銷免稅者外，其出廠送貨單之品名、數量應依下列書件填寫：
一、供他廠作為製造另一應稅菸酒之免稅原料者，經主管稽徵機關核准之免稅原料申請書。
二、參加展覽，於展覽完畢原件復運回廠者，經主管稽徵機關核准之文件。
前項免稅菸酒，除直接外銷免稅者外，其出廠送貨單之品名、數量應依下列書件填寫：
一、供他廠作為製造另一應稅菸酒之免稅原料者，經主管稽徵機關核准之免稅原料申請書。
二、參加展覽，於展覽完畢原件復運回廠者，經主管稽徵機關核准之文件。