Regulations for the Collection of Tobacco and Alcohol Tax Article 32
A manufacturer may not supply tax-exempt materials to other factories without the prior approval of the competent tax authority.
中文原文 菸酒稅稽徵規則第32條
產製廠商使用之免稅原料，未經主管稽徵機關核准，不得轉供他廠使用。