History and Introduction
The history of Tobacco and Alcohol Administration
Starting from January 1, 2002, the date of Taiwan’s accession to the WTO, the monopoly system of tobacco and alcohol was abolished. Alcohol and tobacco production was opened to private investment from 2002 and 2004 respectively to keep up with the trend of economic liberalization. In order to enhance consumer safety and to facilitate the administration of tobacco and alcohol, the government enacted The Tobacco and Alcohol Administration Act and related regulations as well as established the basic directions as follows:
1.Tobacco and alcohol administration is separated from the production and sale of tobacco and alcohol.
2.Cessation of imposing the monopoly revenues on tobacco and alcohol, and change to current taxation system.
3.Production of tobacco and alcohol returned to private control gradually.
4.Tobacco and alcohol administration and taxation systems are soundly set up to protect public health.
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Competent authority and duties of tobacco and alcohol administration

1. Central authority- the Ministry of Finance

According to Article 2 of "The Tobacco and Alcohol Administration Act," the competent authority at the level of the central government is the Ministry of Finance (MOF). The MOF is responsible for the promulgation, amendment, interpretation, and implementation of the laws regarding tobacco and alcohol administration, and plans and executes tobacco and alcohol management operations on a national scale, and is in charge of the inspection of the hygienic safety of imported alcohol as well as the application for the establishment, change, dissolution, and other licensing matters (issuing and reissuing) of tobacco or alcohol producers and importers. In addition, the MOF collects examination fees, license fees, and permit fees; establishes the mechanism of investigation and seizure of illegal or disqualified tobacco and alcohol products; and coordinates and supervises the implementation of tobacco and alcohol inspection and seizure.

2. Local authorities - the municipality and county (city) government

According to Article 2 of "The Tobacco and Alcohol Administration Act," the competent authority at the level of the special municipality shall be the municipal government, and the county (or county-level city) government at the level of the county (or county-level city). They are responsible for both scheduled and unscheduled inspections of tobacco and alcohol businesses for violations in respect of the matters governed by “The Tobacco and Alcohol Administration Act”; inspection and seizure of illegal or disqualified tobacco and alcohol products; sanction against illegal cases of unauthorized production, importation, and sale; collection and storage of seizure detained items; and other duties related to the planning and execution of local tobacco and alcohol.