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Tobacco and Alcohol Tax Act - Article 5

Tobacco and Alcohol Tax Act｜第 5 條｜賦稅｜Act｜In Force

第 一 章｜財政部｜v1.0

Last Amended: 2025-01-24

Content

Tobacco or alcohol products which meet any of the following conditions shall be exempt from tobacco and alcohol tax: 1. Products used for the manufacturing of other taxable tobacco or alcohol products. 2. Products exported abroad. 3. Products used for exhibition purposes and following the exhibition, either taken back in its original form to the factory or exported. 4. Products brought in from abroad as personal effects by either travelers or crewmembers for personal use, whose quantity does not exceed the limitation prescribed by the government.

Related Regulations - Tobacco and Alcohol Tax Act

  • Fire Services Act - Article 15-3（第 15-3 條）
  • The Tobacco and Alcohol Administration Act - Article 17（第 17 條）
  • Tobacco and Alcohol Tax Act - Article 1（第 1 條）
  • Tobacco and Alcohol Tax Act - Article 2（第 2 條）
  • Tobacco and Alcohol Tax Act - Article 3（第 3 條）
  • Tobacco and Alcohol Tax Act - Article 4（第 4 條）
  • Tobacco and Alcohol Tax Act - Article 6（第 6 條）