Regulations for the Collection of Tobacco and Alcohol Tax Article 8
A manufacturer shall, prior to commencing the production of tobacco or alcohol products, contact the competent tax authority to obtain product numbers and fill out an Application for Product Registration, and submit a 4-inch photograph, the labeling and patterns of a product sample to the competent tax authority for review and approval.The aforesaid Application for Product Registration shall contain the following particulars:(1) Name, specifications, category of tobacco or alcohol product, alcohol content, and additives;(2) Manufacturing process and raw materials used;(3) Packing material, packing method, and volume or net weight contained in each unit;(4) Whether the product is for export only; and(5) Whether the product has the same quality and specifications as products produced by other factories.The photograph of a product sample specified in the first paragraph, the labeling and patterns hereof may be submitted within two days after the first batch of production if the manufacturer is unable to submit the photograph prior to the commencement of production.
中文原文 菸酒稅稽徵規則第8條
產製廠商應於開始產製菸酒前，向主管稽徵機關洽編產品統一編號，並填具產品登記申請表、檢同樣品四吋照片、標示及圖樣，向主管稽徵機關辦理登記。
前項產品登記申請表，應載明下列事項：
一、產品名稱、規格、菸酒類別、酒精成分及添加物。
二、製造過程及使用原料。
三、包裝材料、包裝方法及每一單位內含容量或淨重。
四、是否專供外銷。
五、是否與其他工廠產品之品質及規格相同。
第一項規定應檢送之樣品照片、標示及圖樣，如無法於產製前檢送者，得於首次產製完成二日內檢送。
前項產品登記申請表，應載明下列事項：
一、產品名稱、規格、菸酒類別、酒精成分及添加物。
二、製造過程及使用原料。
三、包裝材料、包裝方法及每一單位內含容量或淨重。
四、是否專供外銷。
五、是否與其他工廠產品之品質及規格相同。
第一項規定應檢送之樣品照片、標示及圖樣，如無法於產製前檢送者，得於首次產製完成二日內檢送。