Regulations for the Collection of Tobacco and Alcohol Tax Article 21

If a manufacturer needs to move its untaxed tobacco or alcohol products to a warehouse outside the premises of its factory, it may apply to the competent tax authority where the designated warehouse is located for permission to set up an untaxed warehouse. After the said tax authority approves of the registration of an untaxed warehouse, it shall notify the competent tax authority where the manufacturer is located.Each time a manufacturer relocates its untaxed goods, it shall fill out a factory delivery sheet; when the aforesaid untaxed goods are released from the warehouse, the manufacturer shall file a tax return and pay tax as well as surcharges as required.