Regulations for the Collection of Tobacco and Alcohol Tax Article 39
If tobacco or alcohol products are physically destroyed in a fire, lost at sea, or destroyed in other force majeure events after they have been released from the factory or by the Customs, the manufacturer or importer may apply to the competent tax authority or customs office for refund of tax and surcharge paid by presenting a damage list and support documents within thirty (30) days after the occurrence of the event.Chapter 6 Supplemental Provisions
中文原文 菸酒稅稽徵規則第39條
產製廠商或進口廠商於菸酒出廠或進口放行後，在運送或存儲之過程中，遇火焚毀或落水沉沒及其他人力不可抵抗之災害，以致物體消滅者，得於災害發生後三十日內，檢具損失清單及相關證明文件，向主管稽徵機關報備，俾據以向主管稽徵機關或海關辦理退還菸酒稅及菸品健康福利捐或銷案。