The purpose of this Act is to promote the sound administration of tobacco and alcohol business and products. The competent authority under this Act shall be the Ministry of Finance at the level of the central government, the municipal government at the level of the special municipality, and the county (or county-level city) government at the level of the county (or county-level city). A tobacco producer may only be organized as a company limited by shares. An alcohol producer, other than one producing undenatured ethyl alcohol, which may only be organized as a company limited by shares, shall be organized as a company, partnership, sole proprietorship, or otherwise as an agricultural organization established in accordance with relevant laws. In order to establish a tobacco or alcohol producer or to establish a tobacco or alcohol importer, a permit of establishment shall be obtained. After obtaining the establishment permit, a license permit shall be further obtained for production and operation. The remaining articles make provisions, inter alia, for tobacco and alcohol products sanitation, production, importation, sale, labeling, advertising, and promotion thereof, supervision and inspection, offences and penalties.
Taiwan Province of China · 2000-04-19