WORLD TRADE ORGANIZATION
ORGANISATION MONDIALE DU COMMERCE
ORGANIZACIÓN MUNDIAL DEL COMERCIOIP/N/1/TPKM/E/1
25 June 2002
(02-3512)
Council for Trade-Related Aspects of
Intellectual Property RightsOriginal:  English/
anglais/
inglés
MAIN DEDICATED INTELLECTUAL PROPERTY
LAWS AND REGULATIONS NOTIFIED UNDER
ARTICLE 63.2 OF THE AGREEMENT
THE SEPARATE CUSTOMS TERRITORY OF TAIWAN, PENGHU, KINMEN AND MATSU
The present document reproduces the text1 of the Tobacco and Alcohol Administrative Law,
as notified by the Separate Customs Territory of Taiwan, Penghu, Kinmen and Matsu, under
Article 63.2 of the Agreement (see document IP/N/1/TPKM/1).
Conseil des aspects des droits de propriétéintellectuelle qui touchent au commerce
PRINCIPALES LOIS ET REGLEMENTATIONS CONSACREES A LA
PROPRIETE INTELLECTUELLE NOTIFIEES AU TITRE
DE L'ARTICLE 63:2 DE L'ACCORD
TERRITOIRE DOUANIER DISTINCT DE TAIWAN, PENGHU, KINMEN ET MATSU
Le présent document contient le texte
1 de la Loi portant administration des tabacs et des
alcools, qui a été notifiée par le Territoire douanier distinct de Taiwan, Penghu, Kinmen et Matsu au
titre de l'article 63:2 de l'Accord (voir le document IP/N/1/TPKM/1).
Consejo de los Aspectos de los Derechos de Propiedad
Intelectual relacionados con el Comercio
PRINCIPALES LEYES Y REGLAMENTOS DEDICADOS A LA
PROPIEDAD INTELECTUAL NOTIFICADOS EN VIRTUD
DEL PÁRRAFO 2 DEL ARTÍCULO 63 DEL ACUERDO
TERRITORIO ADUANERO DISTINTO DE TAIWÁN, PENGHU, KINMEN Y MATSU
En el presente documento se reproduce el texto1 de la Ley Administrativa sobre el Tabaco y el
Alcohol, notificado por el Territorio Aduanero Distinto de Taiwán, Penghu, Kinmen y Matsu deconformidad con lo dispuesto en el párrafo 2 del artículo 63 del Acuerdo (véase el documento
IP/N/1/TPKM/1).
                                                     
1 In English only.  The text in the original language is available for consultation by interested
Delegations at the WTO Secretariat./En anglais seulemen t.  Les délégations intéressées peuvent consulter le
texte, dans sa langue d'origine, au Secrétariat de l'OM C./En inglés solamente.  Las delegaciones interesadas
podrán consultar en la Secretaría de la OMC el texto en su idioma original.IP/N/1/TPKM/E/1
Page 2
The Tobacco and Alcohol Administrative Law
This draft is prepared by the Department of Nati onal Treasury, Ministry of Finance. In case of
any discrepancy between the English version and th e Chinese text of this, the Chinese text shall
govern.
CHAPTER I: General Provisions
Article 1
This Law is enacted to promote the sound administration of the tobacco and alcohol business and
products. Other laws shall apply to matters not dealt with in this Law.
Article 2
The competent authority under this Law shall be the Ministry of Finance at the central government
level; the municipal government at the municipal level; and the county (city) government at the
county (city) level.
Article 3 
"Tobacco" referred to in this Law shall mean the products entirely or partially made of tobacco plants
or other substitutes as ingredients of, in a form su itable for smoking, chewing, sucking, snuffing or
any other method.
"Tobacco plants" referred to in the preceding paragraph includes nicotine-containing tobacco leaves,
tobacco stubs, tobacco seedlings, tobacco seeds, tobacco stems, tobacco scraps, etc. or their products,
which are not ready for smoking, chewing, sucking, snuffing or other applications.
Article 4
"Alcohol" refers to in this Law shall mean beverages having an alcohol content by volume of more
than 0.5 percent, undenatured ethyl alcohol and other ethyl products that can be used for the
production or preparation of the above-mentioned beverages. "Alcohol" which is regarded as
medicine in accordance with the regulations of the central health authority shall be treated as
medicated wine and administered as medicine.
Medicated wine referred to in the preceding paragraph shall be exempt from administration as
Alcohol under this Law If:
1.a physician's prescription is required for the usage; or 
2.they belong to prescription drugs; or3.the content of each container shall not exceed 120 c.c. And with alcohol content less than 5%; or.
4.other medicine approved by the central health authority for therapeutical purposes.
The alcohol content referred to in this Law means the volume percentage of ethyl alcohol at 20
degrees Celsius.
The regulation governing the importation, the central competent authority in consultation with
relevant authorities shall prescribe production and distribution of the undenatured alcohol in the first
paragraph.
Article 5
"Tobacco/alcohol business" referred to in this Law shall mean the following:IP/N/1/TPKM/E/1
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1. tobacco/ alcohol producers: business operators engaging in the manufacturing of tobacco and/or
alcohol products, or
2. tobacco/alcohol distributors: business operators engaging in the importation, wholesales or retail of
tobacco and/or alcohol products.
"Production and manufacture" under this Law includes manufacturing, re-packaging and the relevant
activities.
Article 6
"Illegal tobacco and illegal alcohol" referred to in this Law shall mean tobacco and alcohol products
which are manufactured or imported without permission.
Article 7
"Disqualified tobacco and disqualified alcohol" referred to in this Law shall mean tobacco and alcohol
products manufactured or imported with permission that fall into any one of the following situations:
1.tobacco whose content of nicotine or tar exceeds the limits set by the Law governing the Prevention
of Tobacco Hazards; or are apparently moldy, damp, or otherwise deteriorated; or
2.alcohol which does not meet the national health standards and the relevant regulations.
Article 8
"Responsible person" referred to in this Law shall mean the person who shall assume responsibility as
required by the Company Law, the Business Registration Law, or other laws or the relevantorganizational charters.
CHAPTER II: Administration of Tobacco and Alcohol Business
Article 9
Tobacco and/or alcohol producers shall be organized in the form of a company limited by shares;
except for those alcohol manufactures whose annual output are under the specific amount set by the
central competent authority.
The annual output of a non-incorporated alcohol manufacture should not exceed the amount set in the
former paragraph.
Article 10
Prior to establishment, a tobacco and/or alcoho l producers shall submit the following information in
written to the central competent authority for approval :
1.name of producer;2.category of products;
3.total capital;
4.location(s) of head office and factory;
5.name, residence and/or domicile of the responsible person;
6.other information required by the central competent authority.The timetable for liberalizing tobacco and alcohol production shall be prescribed by the central
competent authority by category.
Article 11
No business shall be eligible as applicant of tobacco and/or alcohol producer if it or its responsible
person falls into any of the following circumstances:
1.the permit license was previously revoked by the central competent authority according to this Law
and three years have not elapsed since the time of cancellation,
2.the responsible person was sentenced to imprisonment for one year or more by an irrevocablejudgement for tax evasion or for production or im port of tobacco and alcohol without permission, andIP/N/1/TPKM/E/1
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such term of imprisonment ended less than two years prior to the application;
3.the responsible person is a minor or legally declared interdicted;
4.the responsible person was declared bankruptcy and his/her rights have not been restored.
Article 12
A tobacco/alcohol producer with the approval for establishment, in the case of an incorporated
company, shall apply for company or amendment registration pursuant to the provision of the
Company Law. After obtaining the factory registration certificate, the company may apply to the
central competent authority for a tobacco or alcohol business license by submitting the following
documents. Business shall commence only with the receipt of the permit license:1.company license;
2.factory registration license;
3.articles of incorporation of the company;
4.roster of shareholders and minutes of shareholders' meetings;
5.roster of directors and minutes of board meetings; and6.other documents required for submission by the central competent authority.
The approved alcohol manufacture other than those mentioned in paragraph 1 of this article may
begin production and business activities, only when the approvals from the central health and
environmental protection authorities are received, and the permit license is issued by the central
competent authority.
Article 13
The following matters shall be specified on the tobacco/alcohol manufacturing permit license:
1.name of producer;2.types of products;
3.total capital;
4.head office and factory locations;
5.name of the responsible person;
6.any other matters required to be specified by the central competent authority.
Article 14
To establish additional factory, a tobacco/alcohol producer shall specify in writing the location of the
factory and apply to the central competent authority  for permission; and such factory may not operate
prior to receipt of an establishment permit.
Article 15
Where there is any change in the information submitted by a tobacco/alcohol producer under items 2,
or 4 of the first paragraph of Article 10, the producer shall apply to the central competent authority for
approval.
Where there is any change in the information submitted by a tobacco/alcohol producer under items 1,3, 5 or 6 of the first paragraph of Article 10, it shall, within fifteen days after the actual change takes
place, apply to the central competent authority for recordation of such change.
Where the information change referred to in the preceding two paragraph results to the amendment(s)of the permit license, the permit license shall be reissued after the change is made.
Article 16
Where a tobacco/alcohol manufacture dissolved or terminated its tobacco and alcohol operation, the
tobacco/alcohol manufacture shall submit the permit license to the central competent authority within
fifteen days after the dissolution or termination takes place. For manufacture that fail to submit the
permit license, the central competent authority ma y make a public announcement to revoke the permit
license.IP/N/1/TPKM/E/1
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Article 17
For the tobacco/alcohol producer whose permit license was revoked, the central competent authority
shall notify such producer to submit the license w ithin the prescribed period. If the permit license is
not submitted within the prescribed period, the central competent authority shall make a public
announcement to revoke the permit license.
Article 18
Tobacco/alcohol importers shall submit the following information in writing to the central competent
authority for approval:
1.name of the importer;2.scope of business;
3.head office location;
4. name, residence and/or domicile of the responsible person; and5.any other matter required to be specified by the central competent authority.
Article 19
No business shall be eligible as applicant of tobacco and/or alcohol importer if it or its responsible
person falls into any of the following circumstances:
1.the permit license was previously revoked by the central competent authority according to this Law
and three years have not elapsed since the time of cancellation,
2.the responsible person was sentenced to imprisonment for one year or more by an irrevocable
judgement for tax evasion or for production or im port of tobacco and alcohol without permission, and
such term of imprisonment ended less than two years prior to the application;
3.the responsible person is a minor or legally declared interdicted;4.the responsible person was declared bankruptcy and his/her rights have not been restored.
Article 20
Tobacco and/or alcohol importers permitted to establish shall, pursuant to the provisions of the
Company Law, apply for company registration or amendment registration, or, pursuant to the
provisions of the Business Registration Law, apply for business registration or amendment
registration. Then, the importers shall apply to the central competent authority by submitting the
registration certificate. Businesses shall commence only with the receipt of the permit license.
Article 21
The permit license for tobacco/alcohol importer shall specify the following matters:
1.name of business;
2.types of products;
3.head office location;
4.name of the responsible person;
5.any other matters required to be specified by the central competent authority.
Article 22
Where there is any change in the information submitted by a tobacco and/or alcohol importer under
items 2 or 3 of Article 18, the importer shall apply to the central competent authority for approval.
Where there is any change in the information submitted by a tobacco and/or alcohol importer under
items 1, 4 or 5 of Article 18, it shall, within fifteen days after the actual change takes place, apply to
the central competent authority for recordation of such change.Where the information change referred to in the preceding two paragraph results to the amendment(s)
of the permit license, the permit license shall be reissued after the change is made.
Article 23
Where a tobacco/alcohol importer dissolves or terminates its tobacco and alcohol business, theIP/N/1/TPKM/E/1
Page 6
tobacco/alcohol importer shall submit the permit license to the central competent authority within
fifteen days after the dissolution or termination takes place. For importer who fails to submit the
permit license, the central competent authority ma y make a public announcement to revoke the permit
license.
Article 24
For the tobacco/alcohol importer whose permit license was revoked, the central competent authority
shall notify such importer to submit the license within the prescribed period. If the permit license is
not submitted within the prescribed period, the central competent authority shall make a public
announcement to revoke the permit license.
Article 25
The central competent authority may entrust to th e local government the administration of matters
relating to the establishment, changes of the registered information, or dissolution of the
tobacco/alcohol importer, or other matters relating to the approvals.
CHAPTER III: Administration of the Sani tation of Tobacco and Alcohol Products
Article 26
The maximum level of nicotine and tar in tobacco shall not exceed the limits set by the Law
Governing the Prevention of Tobacco Hazards.
Article 27
Sanitation of alcohol products shall comply with the sanitary standards and the relevant regulations
set by the central health authority.
CHAPTER IV: Production, Importation and Sale of Tobacco and Alcohol Products
Article 28
Tobacco/alcohol producers who commission or are commissioned by other tobacco and alcohol
producers to produce tobacco and alcohol product shall apply to the central competent authority for
approval.
Article 29
Tobacco/alcohol producers seeking to engage in repackaging and sales of tobacco or alcohol products
shall submit the following documents and apply to the central competent authority for approval:
1.copies of receipts of the most recent business tax payment and tobacco/alcohol tax payment.2.authorization documents of approval from the original manufacturer.
For repackaged products referred to in the first paragraph that is to be sold, no change shall be made
to the original brand.
Importers of tobacco and/or alcohol for repackaging and distribution when making customs
declarations shall also submit the certificates of origin issued by the government or chambers of
commerce authorized by the government where the imported products concerned are manufactured.
The timetable for tobacco/alcohol producers of engage in repackaging and sales of tobacco/alcoholreferred to in the first paragraph of this Article, shall be set by the central competent authority by
category. 
Article 30
The size of containers for alcohol, with the exception for beer, shall not exceed 5 (five) litters;
provided, this shall not apply to containers of alcohol supplied for processing or repackaging and sale.IP/N/1/TPKM/E/1
Page 7
Article 31
Methods, which can not identify buyer's age, such as vending machines, post sale or electronic sale,
etc, can not be used in the distribution and sale of alcohol products. The distribution and sale of
tobacco shall comply with the Law Governing the Prevention of Tobacco Hazards.
CHAPTER V: Administration of Labeling and Advertising and 
Promotion of Tobacco and Alcohol Products
Article 32
For distribution and sale of packaged tobacco products, producers or importers shall specify the
following on the label affixed directly on the tobacco container:
1.brand name;
2.name and address of producer; for imports, importers' names and addresses shall also be included;
the name and address of the commissioned party as prescribed in Article 28 of this Law shall also bestated; the name and address of the repackaging producer as prescribed in Article 29 of this Law shall
also be included.
3.weight or quantity.
4.major raw materials.
5.Content of nicotine and tar.6.halth warning.
7.expiration date or date of production.
8.other labeling required to be included by the central competent authority.
The labeling in the former paragraph shall not be false or misleading.
The labeling and penalties in connection with the nicotine and tar content and the health warningreferred to in items 5 and 6 of the first paragraph shall be in accordance with the related provisions of
the Law Governing the Prevention of Tobacco Hazards.
The labeling requirement as referred to in item 8 of the first paragraph will be effectuated eighteen
months after the announcement of the central competent authority.
Article 33
For distribution and sale of packaged alcohol products, producers or importers shall specify the
following on the label affixed directly on alcohol containers:
1.brand name;2.product type;
3.alcohol content;
4.origin of product
5.name and address of producer; for imports, importers' names and addresses shall also be included;
the name and address of the commissioned party as prescribed in Article 28 of this Law shall also bestated; the name and address of the repackaging producer as prescribed in Article 29 of this Law shall
also be included.
6.volume;
7.major raw materials;
8.for alcohol products having an alcoholic content of 7% or less, the expiration date or bottled date;9."excessive drinking endangers health" or other health warning;
10.other labeling required to be included by the central competent authority.
Producers and importers may label the year, age, or geographical denomination of the wine and
spirits. 
The labeling on the first and second paragraphs shall not be false or misleading, and the central
competent authority shall prescribe the regulations governing labeling.
The labeling requirement as referred to in item 10 of the first paragraph will be effectuated eighteenmonths after the announcement of the central competent authority.IP/N/1/TPKM/E/1
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Article 34
The Chinese language shall prevail, other languages as secondary on labels of tobacco and alcohol;
with the exception of products intended for exports.
When tobacco and alcohol for export is changed for domestic sale, or imported tobacco and alcohol is
sold, Chinese labels shall be added.
Article 35
Products which are not tobacco or alcohol referred to in this Law, shall not be labeled or advertised as
tobacco or alcohol, or in a manner which may mislead people into identify such products as tobacco
or alcohol.
Article 36
The advertising and promotion of tobacco shall comply with the relevant provisions of the Law
Governing the Prevention of Tobacco Hazards.
Article 37
Advertising and promotion of alcohol shall be labeled with a conspicuous warning "Excessive
Drinking Endangers Health" or other warning, and shall not involve any of the following:
1.violate public order and good morals;
2.encourage or advocate consumption of alcohol;
3.harm adolescents, pregnant women's mental and physical well-being;4.contain deceptive, exaggerated, distorted facts or contents be easily misinterpreted; or
5. others announced to be prohibited by the central competent authority. 
CHAPTER VI: Inspection and Seizure
Article 38
The competent authority shall send officials to examine the tobacco or alcohol industry for matters
required by this Law. The examinees shall not refuse, evade, or hamper such examination.
Article 39
The health authority may send officials to inspect facilities of factory, business places and branches of
a tobacco/alcohol business, and, if necessary, may take samples of tobacco and/or alcohol products for
examination; and the business shall not refuse, evade or impede such inspection and examination. The
quantity of samples taken, however, shall be limited to what the examination requires.
If necessary, the above-mentioned inspection and examination may be conducted jointly by the healthauthority and the competent authorities.
Article 40
The inspection officials referred to in the precedin g two articles shall present identification documents
when conducting inspection.
Article 41
The competent authority may seal up for storage or seize the illegal tobacco, illegal alcohol,
disqualified tobacco or disqualified alcohol which is  suspected to be in violation of this Law; and if
necessary, take samples for examination. 
The examination referred to in the preceding paragr aph may be entrusted by the competent authority
to the health authorities or other relevant agency or organization.
Article 42
If the competent authority or the health authority perceive that the legally imported or manufacturedIP/N/1/TPKM/E/1
Page 9
tobacco and alcohol will seriously injure people's health, the central competent authority shall
publicly announce a prohibition of its product import, or sale. 
The central competent authority shall publicly announce to prohibit the consumption of tobacco and
alcohol referred to in the preceding paragraph, and order its producer or importer to recall the product
within a specified time period. Tobacco and/or alcoho l wholesaler and retailer shall comply with such
recall.
Article 43
The competent authority and health authority, when conducting inspection or launching a crackdown
in accordance with this Law, may request the assistance by the police or other police agencies.
Article 44
Where an informant reports or assists to uncover tobacco and/or alcohol products or tobacco and/or
alcohol business violating this Law, the name of the informant shall be kept in strictly confidential
and the informant may be rewarded.
The provisions governing the reward referred to in the preceding paragraph shall be prescribed by the
central competent authority.
Article 45
Tobacco, alcohol and raw materials and equipment for their production, which are confiscated under
this Law or other Laws may be destroyed or disposed of in other manners.
CHAPTER VII: Penal Provisions
Article 46
Any person who produces or imports illegal tobacco/al cohol shall be punished by imprisonment for a
period up to one year, or by detention, in lieu thereof or in addition thereto, a fine of between NT$300,000 and NT$ 1,500,000 may be imposed. Provided, no punishment will be imposed on those who
make hand-made tobacco/alcohol for their own used.
Article 47
Any person who sells, transfers, or displays with the intention of selling illegal tobacco or alcohol
products, shall be punished by imprisonment for a period up to one year, or by detention, in lieu
thereof or in addition thereto, a fine of between NT$ 150,000 and NT$ 750,000 may be imposed. 
Article 48
Any person who produces or imports disqualified tobacco or alcohol shall be punished by
imprisonment for a period up to one year, or by detention, in lieu thereof or in addition thereto, a fineof between NT$ 300,000 and NT$ 1,500,000 may be imposed. 
Any person who sells, transfers or displays with intention of selling disqualified tobacco or alcohol,
shall be punished by imprisonment for a period up to one year, or by detention, in lieu thereof or in
addition thereto, a fine of between NT$ 150,000 and NT$ 750,000 may be imposed.
Article 49
Where the representative of a juridical person, or agent, employee or other workers of a juridical
person or natural person, commits crimes set forth in the preceding three articles of this Law during
their discharge of their responsibility, they shall be punished by the penal provision of each article;such juridical person or natural person shall be fined in the amount set forth in each articles.
Article 50
The responsible person of a permitted tobacco/alcohol producer falls into any of the followingIP/N/1/TPKM/E/1
Page 10
circumstances, the central competent authority sh all notify the producer to change its responsible
person within a specified time period; if it fails to do so, the central competent authority shall revoke
its license:
1.any circumstance prescribed in items 2, 3 or 4 of Article 11;
2. he/she receives the criminal punishment referred to in Article 46, 47 or 48 by an irrevocable
judgement.
Article 51
The responsible person of a permitted tobacco/alcohol importer falls into any of the following
circumstances, the central competent authority sh all notify the importer to change its responsible
person within a specified time period; if it fails to do so, the central competent authority shall revoke
its license:
1.any circumstance prescribed in items 2 , 3, 4 or 5 of Article 19;
2. he/she receives the criminal punishment referred to in Article 46, 47 or 48 by an irrevocable
judgement.
Article 52
Any producer or importer who violates the provision of Article 32, 33 or 34 shall be punished by a
fine of between NT$ 100,000 and NT$ 500,000, based on the times of violation, and shall be notified
to recall the products and correct the label within a specified time period. If it fails to do so, the
competent authority shall suspend its permission to  product or import for a period between six months
to one year, and confiscate those tobacco and alcohol violating this Law.
Sellers, or those who transfer, or those who displa y with the intention of selling the tobacco/alcohol,
which does not comply with the labeling provisions of by this Law, shall be punished by a fine equalto one to five times the market value of the offending product at the time when they were uncovered,
and such offending product shall be confiscated.
Article 53
Any person who advertise or promote alcohol in violation of the provision of Article 37 shall be
punished by a fine between NT$ 100,000 and NT$ 500,000, and take corrective measures within a
specified time period; if he/she fails to do, fines may be imposed per instance successively.For newspaper, magazine or publication enterprises that publish advertisement of alcohol in violation
of the provision of Article 37, the local competent information authority shall impose a fine of
between NT$ 100,000 and NT$ 500,000, and notify such party to take corrective measures within a
specified time period; if the party fails to do, fines may be imposed per instance successively.IP/N/1/TPKM/E/1
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Article 54
A fine of between NT$ 50,000 and NT$ 250,000 may be imposed in any of the following
circumstances:
1.anyone who violates the regulations prescribed pursuant to paragraph 4 of Article 4; 
2.alcohol producer who produces a fixed amount over the prescribed yearly production volume as
provided pursuant to paragraph 2 of Article 9; 3.tobacco/alcohol producer violates the provision of Article 14 requiring application for permission of
establishing an additional factory;
4..tobacco/alcohol producer violates the provision of Article 15 requiring application for amendment
to entries contained in the application;
5.tobacco/alcohol importer violates the provision of Article 22 requiring application for amendment toentries contained in the application;
6.person who commissions or is commissioned the production of tobacco/alcohol products in
violation of the provisions of Article 28;
7.person who violates the provisions of Article 35 in connection with labeling or promotion;
8.tobacco/alcohol business which refuses, evades or hampers the inspection or examination conductedby the competent authority in accordance with the provisions of Article 38 or by the competent health
authorities in accordance with the provisions of Article 39; or
9.person who fails to recall or cooperate to recall within the time period specified by the central
competent authority those tobacco/alcohol products which seriously injure human health in
accordance with paragraph 2 of Article 42.Tobacco and/or alcohol producer or importer subject to the conditions set forth in items 3 to 6 or 9 of
the preceeding paragraph, shall be notified to take corrective measures or to recall products within a
specified time period. If one fails to do so, fines may be imposed per instance successively. 
In addition to facing a fine in accordance with item 2 of paragraph 1, alcohol producers who violate
paragraph 2 of Article 9 may also have their licenses revoked.
Article 55
A fine equal to one to five times the market value of the offending products at the time when they
were uncovered shall be imposed in any of the following circumstances: 1. whose business operations is in violation of the provisions of Articles 12, 14 or 20;
2. who violates the provision of Article 30 requiring that the volume per container not exceed five
litres.
Article 56
The alcohol seller in violation of the provisions of Article 31 shall be punished with a fine of between
NT$ 10,000 to NT$ 50,000. Fines may be imposed on a per day basis until the violating act isstopped.
Article 57
Any illegal tobacco/alcohol products, disqualified tobacco/alcohol, and raw materials and equipment
used for the production of the illegal tobacco/alcohol uncovered as required by this Law shall be
seized or confiscated.
Article 58
When the fine imposed under this Law is overdue, the fine shall be subject to the compulsory
execution by the court.IP/N/1/TPKM/E/1
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CHAPTER VIII: Supplementary Provisions
Article 59
The competent authority authorized to process appl ication and issue or re-issue licenses pursuant to
the provisions of this Law shall collect examination and certification fees. The central competent
authority shall collect annual fees from tobacco/alcohol producers. The fee standard shall beprescribed by the central competent authority and reported to the Legislative Yuan.
Article 60
Tobacco/alcohol producers which are established according to other Laws prior to the implementation
of this Law, and which are not in the form of a company limited by shares, shall be reorganized into a
company limited by shares within five years after the implementation of this Law.
Tobacco/alcohol producers and their factories, tobacco/alcohol importers who were establishedaccording to other Laws prior to the implementation of this Law, may continue their operations in
accordance with the originally approved business scope after the implementation of this Law;
provided, they shall obtain the permit license or factory registration certificate according to provisions
prescribed in this Law within the time peri od specified by the central competent authority.
The labeling regulations in this Law will be effectuated eighteen months after the implementation ofthis Law, provided, tobacco or alcohol with untrue labeling violating the laws is not included. 
Article 61
The implementing rules of this Law shall be pres cribed by the central competent authority, and
reported to the Legislative Yuan.
Article 62
The implementation date of this Law shall be determined by the Executive Yuan.
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