Regulations Governing the Declaration of Tobacco Product Information Article 4

Should any field in the schedules is not applicable or deemed impossible to be filled in, the operator shall explain the reasons and provide relevant evidence.The declaration shall be filed in electronic forms, hard copies or other forms designated by the central competent authority by announcements.
中文原文 菸品資料申報辦法第4條
業者申報資料,於附表所定項目,有不適用或無法填寫時,應說明其理由或提出相關事證。
申報資料,應以電子資料、書面或其他經中央主管機關公告指定之方式為之。

English translation for reference only; the Chinese text prevails. Not legal advice.