Regulations for the Collection of Tobacco and Alcohol Tax Article 33
If a manufacturer does not follow the tax exemption procedures according to Article 31 herein and instead uses taxed tobacco or alcohol products to manufacture other tobacco and alcohol products, no tax or surcharge will be refunded.
中文原文 菸酒稅稽徵規則第33條
產製廠商使用菸酒為原料製造另一菸酒，未依第三十一條規定辦理免稅手續，自行使用已稅菸酒為原料者，不予退還菸酒稅及菸品健康福利捐。