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  • 2022-01-20

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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
  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.
Release date:2017-08-15 Last updated:2020-12-04