Regulations for the Collection of Tobacco and Alcohol Tax Article 18
The taxpayer for imported taxable tobacco and alcohol products shall declare and pay tobacco or alcohol tax as well as the health and welfare surcharge to the Customs at the time of importation.
中文原文 菸酒稅稽徵規則第18條
進口菸酒之納稅義務人，應於菸酒進口時，向海關申報繳納菸酒稅及菸品健康福利捐。