The Ministry of Finance Order Issue Date: January 29, 2019 File Number: Tai-Tsai-Ku-Tzu No. 10803615470 The blending alcohol drink for immediate consumption in the MOF letter no. 0920050746 on August 27, 2003 includes the preparatory soaking work for bartending which complys with certain conditions as follows:

1. The base alcohol used in the preparation should obtain a legal source and meet “ The Hygiene Standards for Alcohol Products’’, and no ethyl alcohol could be used.

2. The raw materials used for soaking should comply with food sanitation and safety regulations with source certifications, and must not be moldy, toxic, or contain substances harmful to human health or which have never been used on food and have not yet been proven to be unharmful to human health.

3. The operation process should comply with hygiene regulations to prevent contamination, and the soaking time should not exceed 72 hours. The base alcohol should be handled and stored at the business site, and should not be removed from the business site.

4. The total amount of soaking or soaked base alcohol at the business site is limited to 60 liters. The soaked base alcohol should be used up within 7 days; if there is deterioration, bad discoloration, peculiar smell, mold or contamination, it is not allowed for use.

5. The operations from point 2 to the previous point should be recorded, and the name of the base alcohol, alcohol content, quantity, raw materials, soaking date and name of the maker should be clearly marked on the alcohol container.

6. List of alcoholic beverages for sale provided at the business site shall disclose the name of the alcohol beverages sold, the base alcohol and the raw materials used for soaking, along with the notification that the alcohol beverages are restricted for immediate consumption at the business site.