Regulations for the Collection of Tobacco and Alcohol Tax Article 38
Taxed tobacco or alcohol products that have been opened after sale but returned in exchange for a replacement shall still be subject to tobacco or alcohol tax and the health and welfare surcharge.
中文原文 菸酒稅稽徵規則第38條
已稅菸酒經銷售開封後，因故退換之新品，仍應依法課徵菸酒稅及菸品健康福利捐。