Regulations for the Collection of Tobacco and Alcohol Tax Article 36
In cases where taxed tobacco or alcohol products, which are returned to the factory for reprocessing due to poor quality or damage, incur losses in the reprocessing, the manufacturer must obtain the approval of the competent tax authority before writing off the damaged goods.
中文原文 菸酒稅稽徵規則第36條
菸酒因品質低劣或損壞，退運回廠加工改製，發生損耗者，應報由主管稽徵機關查明後，始得核銷。