If a manufacturer needs to move its untaxed tobacco or alcohol products to a warehouse outside the premises of its factory, it may apply to the competent tax authority where the designated warehouse is located for permission to set up an untaxed warehouse. After the said tax authority approves of the registration of an untaxed warehouse, it shall notify the competent tax authority where the manufacturer is located.
Each time a manufacturer relocates its untaxed goods, it shall fill out a factory delivery sheet; when the aforesaid untaxed goods are released from the warehouse, the manufacturer shall file a tax return and pay tax as well as surcharges as required.

If a manufacturer has an untaxed warehouse set up pursuant to the foregoing article, it shall file a monthly report on the movement of untaxed tobacco or alcohol products and submit it together with the monthly production/sales statement to the competent tax authority before the fifteenth (15th) of the following month. A report on the movement of untaxed tobacco or alcohol products in and out of the warehouse shall also be submitted to the competent tax authority where the untaxed warehouse is located.

If a manufacturer has its packing and production departments set up at different locations and the transport of untaxed tobacco or alcohol products between the two departments is necessary, it shall fill out a factory delivery sheet each time the untaxed goods are transported.
The packing described above refer to
The term “packing” depicted in the preceding paragraph shall mean the packing process without touching directly on tobacco or alcohol, and the manufacturer shall first apply to the competent tax authority where the aforesaid packing department is located for approval before establishing the packing department.