Tobacco and Alcohol Tax
| Eligibility |
Laws & Regulations of Tax Reduction and Exemption or Tax Incentives |
| 1. |
The manufacturers of taxable tobacco and alcohol products manufactured domestically |
| 2. |
The holders of the bills of lading, the receivers or the holders of taxable tobacco and alcohol products imported from abroad |
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| |
Article 5
Tobacco or alcohol products which meet any of the following conditions shall be exempt from tobacco and alcohol tax:
|
| 1. |
Goods used for the manufacturing of other taxable tobacco or alcohol products. |
| 2. |
Goods exported abroad. |
| 3. |
Goods used for exhibition purposes and following the exhibition, either taken back in its original form to the factory or exported. |
| 4. |
Goods 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. |
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Release date：2017-08-15
Last updated：2020-12-04
