Regulations for the Collection of Tobacco and Alcohol Tax Article 26
For tax-exempt exported tobacco or alcohol products, the taxpayer shall, within three (3) months from the day following their release from the factory, submit the application and a copy of the export declaration issued by the Customs to the competent tax authority where the manufacturer is located for case closure. If the aforesaid filing is late, tobacco or alcohol tax shall be levied.
中文原文 菸酒稅稽徵規則第26條
外銷免稅菸酒，產製廠商應於菸酒出廠之次日起三個月內檢附經海關簽發之出口報單，向所在地主管稽徵機關申請銷案，逾期應予補徵。