Regulations Governing the Declaration of Tobacco Product Information Article 8
Operators may be exempted from declaration should the tobacco products are:(1) Intended for quality control or testing purposes;(2) Not packaged or intended for commercial sale, with a label clearly stating its purpose attached to the container; or(3) Intended for any specific purpose approved by the central financial authority and planned to be returned or destroyed within 30 days after the purpose is fulfilled.
中文原文 菸品資料申報辦法第8條
菸品有下列情形之一，業者得免申報資料：
一、供品管、試驗之用者。
二、無商品化包裝、非供販賣，且於菸品容器明顯標示用途者。
三、經中央財政主管機關許可供特定用途，於原因消失後三十日內退運或銷毀者。
一、供品管、試驗之用者。
二、無商品化包裝、非供販賣，且於菸品容器明顯標示用途者。
三、經中央財政主管機關許可供特定用途，於原因消失後三十日內退運或銷毀者。