Regulations for the Collection of Tobacco and Alcohol Tax Article 25
If taxable imported tobacco or alcohol products are found to be involved in the evasion of customs duty, tobacco or alcohol tax, or health and welfare surcharge, a related report prepared according to the foregoing article as well as the seized tobacco or alcohol products will be forwarded to the Customs. The Customs will handle the evasion of customs duty according to the Customs Law and Statute Governing Customs Smuggling Prevention; with regard to the evasion of tobacco or alcohol tax as well as health and welfare surcharge, the Customs will impose tobacco and alcohol tax, penalty, and health and welfare surcharge pursuant to relevant provisions of the Act.
中文原文 菸酒稅稽徵規則第25條
國外進口之應稅菸酒，經查有逃漏關稅、菸酒稅及菸品健康福利捐情事者，除依前條規定作成紀錄外，並應連同菸酒移送海關，就逃漏關稅部分，依關稅法及海關緝私條例之規定辦理；其逃漏菸酒稅及菸品健康福利捐部分，由海關依本法有關規定補徵稅款及處罰，並補徵菸品健康福利捐。