Regulations for the Collection of Tobacco and Alcohol Tax Article 35
In cases where ex-factory taxed tobacco or alcohol products are returned to the factory for re-sorting, re-packaging or re-processing, the manufacturer may submit the return delivery documents to the competent tax authority for approval. After obtaining approval from the tax authority, the manufacturer shall submit the original tobacco or alcohol tax and health and welfare surcharge payment receipt to the tax authority for refund. After the aforesaid returned goods are repacked or reprocessed, the manufacturer will file tax return and pay tobacco or alcohol tax and health and welfare surcharge for those goods along with tobacco or alcohol products released from the factory in the same month.Returned taxed tobacco or alcohol products for which the return procedures as specified in the preceding paragraph are not followed shall be treated as new ex-factory goods and subject to tobacco or alcohol tax and health and welfare surcharge.
中文原文 菸酒稅稽徵規則第35條
已稅菸酒出廠後，因故必須退還原廠整理、改裝或改製時，產製廠商應檢附退運有關文件，報請主管稽徵機關核准後，憑原完納菸酒稅及菸品健康福利捐之有關文件辦理退還菸酒稅及菸品健康福利捐，俟整理、改裝或改製完竣後，併同當月份出廠菸酒，報繳菸酒稅及菸品健康福利捐。
未依前項規定辦理退廠出廠手續之已稅菸酒，應視同新製出廠之菸酒，報繳菸酒稅及菸品健康福利捐。
未依前項規定辦理退廠出廠手續之已稅菸酒，應視同新製出廠之菸酒，報繳菸酒稅及菸品健康福利捐。