Legal Basis: Article 46 of the Tobacco and Alcohol Administration Act.
File Number: Tai-Tsai-Ku-Tzu No. 0910031029
Summary: Meaning of Importing in Accordance with Article 46 of the Tobacco and Alcohol Administration Act
Content: In accordance with Article 46 of the Tobacco and Alcohol Administration Act, “import” refers to transporting illegal tobacco or alcohol products to the territory of R.O.C. from other country, including transporting from high seas by raft.