The Tobacco and Alcohol Administration Act｜第 6 條｜國庫｜Act｜In Force
第 一 章｜財政部｜v1.0
Last Amended: 2017-12-27
"Illegal tobacco" and "illegal alcohol," as used in this Act, refer to any of the following circumstances: 1. Tobacco or alcohol produced without a license permit obtained pursuant to this Act. 2. Tobacco or alcohol imported without a license permit obtained pursuant to this Act. 3. Tobacco or alcohol produced by an alcohol or tobacco producer at a location other than the location of the factory listed in its license permit. 4. Tobacco or alcohol imported with a license permit obtained pursuant to this Act but not declared to customs, or for which declaration has been evaded, or which has been underreported by more than a specific amount. 5. Tobacco or alcohol transported by an R.O.C. fishing vessel that is not for personal use on that ship or is in excess of a specific amount. The specific amounts under Subparagraphs 4 and 5 above will be publicly announced by the central competent authority. The tobacco or alcohol of Subparagraph 1, Paragraph 1 above does not include tobacco or alcohol for which there is a record of use in research or trial production, and which has not been commercially packaged for sale as a tobacco or alcohol product.