The Tobacco and Alcohol Administration Act｜第 4 條｜國庫｜Act｜In Force
第 一 章｜財政部｜v1.0
Last Amended: 2017-12-27
"Alcohol," as referred to in this Act, shall mean beverages having an alcohol content by volume of more than 0.5 percent, and undenatured ethyl alcohol and other ethyl products that can be used for the production or preparation of the above-mentioned beverages. Alcohol which is regarded as medicine in accordance with the laws or regulations of the central health authority shall be exempt from administration as "alcohol" under this Act. The term "alcohol content," as used in this Act, means the percentage of ethyl alcohol contained in the entire volume (of a specific beverage) at a temperature of 20 degrees as measured with a Celsius thermometer. The term "undenatured ethyl alcohol," as used in this Act, means ethyl alcohol with an alcohol content by volume in excess of 90%, without adding therein any denaturant. Undenatured ethyl alcohol may be imported only for industrial, pharmaceutical, medical, military, testing, experimental research, energy, alcohol production purposes, or other uses which have been publicly announced by the competent authority. Production or importation of undenatured ethyl alcohol for use in alcohol production is restricted to that which meets national standards for edible ethyl alcohol. Regulations governing the registration for sale, documents evidencing purpose of purchase, denaturing, denaturing additives, reporting of inventory volumes of alcohol imported for sale, locations of storage sites, and other matters related to the production, importation, and sale of undenatured ethyl alcohol will be prescribed by the central competent authority.