Regulations for the Collection of Tobacco and Alcohol Tax Article 8-1
If a manufacturer changes the name, specifications, volume, net weight or alcohol content of the approved tobacco and alcohol product, a new registration is required. For other changes in the original registration, the manufacturer shall apply to the competent tax authority for change in the registration prior to its production.If the aforesaid change involves only the logo on the package, the manufacturer shall submit the information to the tax authority for reference without applying for a change of registration.When the registered tobacco and alcohol cease production, the manufacturer shall apply for cancellation of registration.
中文原文 菸酒稅稽徵規則第8-1條
已核准登記之菸酒，除產品名稱、規格、容量、淨重或酒精成分含量變更應重新辦理產品登記外，其他因原登記事項有變更者，應於產製前向主管稽徵機關申請變更登記。
已核准登記之菸酒僅為包裝上之使用圖樣變更者，應送主管稽徵機關備查。
已核准登記之菸酒，停止產製時，應向主管稽徵機關申請註銷產品登記。
已核准登記之菸酒僅為包裝上之使用圖樣變更者，應送主管稽徵機關備查。
已核准登記之菸酒，停止產製時，應向主管稽徵機關申請註銷產品登記。