Regulations for the Collection of Tobacco and Alcohol Tax Article 29
When exported tobacco or alcohol products are re-imported as returned goods, the manufacturer should pay tobacco or alcohol tax and the health and welfare surcharge for the imported goods.If the aforesaid tobacco or alcohol products have been taxed and have not been filed for tax refund, the Customs may release the goods after checking the export declaration originally issued by the Customs, which is noted “Tax Not Refunded” by the competent tax authority.
中文原文 菸酒稅稽徵規則第29條
外銷菸酒出口後因故退貨復運進口時，廠商應按進口菸酒申報繳納菸酒稅及菸品健康福利捐。
前項菸酒如係已稅且未經申請退還菸酒稅及菸品健康福利捐者，得檢附原海關簽發並經主管稽徵機關註明尚未退稅之出口報單，經海關核符註記後，免稅放行。
前項菸酒如係已稅且未經申請退還菸酒稅及菸品健康福利捐者，得檢附原海關簽發並經主管稽徵機關註明尚未退稅之出口報單，經海關核符註記後，免稅放行。