Regulations for the Collection of Tobacco and Alcohol Tax Article 28
If tax-exempt exported tobacco or alcohol products cannot be exported, the taxpayer shall report to the competent tax authority where the manufacturer is located and pay the tax and surcharge, unless the goods are returned to the factory.
中文原文 菸酒稅稽徵規則第28條
外銷免稅菸酒，於出廠後因故不能出口，除退運回廠者外，產製廠商應向所在地主管稽徵機關報備，並完納菸酒稅及菸品健康福利捐。