"Illegal tobacco" and "illegal alcohol" refer to any of the following circumstances:
1.Tobacco or alcohol produced without a license permit obtained pursuant to the Tobacco and Alcohol Administration Act.
2. Tobacco or alcohol imported without a license permit obtained pursuant to the Tobacco and Alcohol Administration 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 the Tobacco and Alcohol Administration 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.
(Article 6 of the Tobacco and Alcohol Administration Act)
1.Tobacco or alcohol produced without a license permit obtained pursuant to the Tobacco and Alcohol Administration Act.
2. Tobacco or alcohol imported without a license permit obtained pursuant to the Tobacco and Alcohol Administration 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 the Tobacco and Alcohol Administration 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.
(Article 6 of the Tobacco and Alcohol Administration Act)