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.

A party applying to establish a tobacco or alcohol producer shall fill out an application form and a production and operations plan and submit them to the central competent authority to apply for a permit of establishment, and within two years from the day on which it obtains the aforesaid permit, shall submit its factory registration and related evidentiary documents to the central competent authority to apply for issuance of a license permit. Production and operation may begin only after the license permit is obtained.
Regulations governing the procedures for the application for an establishment permit and a license permit for a tobacco or alcohol producer, the documents to be submitted, the causes for the revocation of the establishment permit, the issuance or reissuance of a license permit, and other matters for compliance, will be prescribed by the central competent authority.
For applicants that obtain an establishment permit for a tobacco or alcohol producer prior to enforcement of the amendment of 30 May 2014 of this Article, the two-year period referred to in Paragraph 1, begins from the date of enforcement.
When an applicant fails to apply for the issuance of a license permit prior to the deadline of Paragraph 1 or the preceding paragraph, the establishment permit originally obtained will cease to be effective. With legitimate reason, however, the applicant may apply to the central competent authority for an extension prior to the deadline. No extension may exceed one year in length, and only two such extensions may be granted.

Any farmer or indigenous person who produces agricultural raw materials suitable for use in brewing or distilling within the agricultural area covered by an urban development plan, or on non-urban farm/pasture land, may apply for incorporation as an alcohol producer on the same piece of land, provided that the alcohol production site meets the applicable environmental protection, sanitation, and land use control requirements, that it is limited to one site only, that its annual output does not exceed the specified amount established by the central competent authority, and that alcohol production on behalf of others and alcohol repackaging for sale may not be conducted at the site.
The application for establishment of an alcohol producer as set forth in the preceding paragraph shall be filed, through the competent authority of the local municipal or county (or county-level city) government, with the central competent authority, and the applicant may commence production and business operations only after having been approved by the central competent authority and obtained the license permit. Regulations governing the matters pertaining to the documents and the requirements for qualification to file the application and the production and sale of such alcohol products shall be prescribed by the central competent authority.

Under any of the following circumstances, the application for an establishment permit presented by a tobacco or alcohol producer shall be rejected by the central competent authority:
1. The applicant or the responsible person is a minor, a person who is adjudicated a ward or under assistance, or a bankrupt.
2. The applicant or the responsible person is found to have violated the provisions of Article 45, Paragraphs 1 or 2; Article 46; Article 47, Paragraphs 2, 3, or 4; Article 48, Paragraph 1, where the disqualified alcohol is the disqualified alcohol of Article 7, Paragraph 2; or Article 48, Paragraph 2, prior to the disposition or judgment having become final and unappealable.
3. The applicant or the responsible person has violated Article 45, Paragraphs 1 or 2; Article 46; Article 47, Paragraphs 2, 3, or 4; Article 48, Paragraph 1, where the disqualified alcohol is the disqualified alcohol of Article 7, Paragraph 2; or Article 48, Paragraph 2, for which they have received an administrative fine, and less than two years have elapsed since the full payment of the fine; or, the applicant or responsible person has violated any of the above provisions or the Tax Collection Act, for which they have received a final and unappealable judgment of guilty, and the execution of the sentence has not been completed, or less than two years has elapsed since the completion of the execution of the sentence or the probationary period or pardon.
4. Less than three years have elapsed since the establishment permit for the tobacco or alcohol producer was voided or revoked by the central competent authority. This provision does not apply when the establishment permit was revoked pursuant to Article 15.
5. The applicant or the responsible person previously acted as the responsible person of a tobacco or alcohol producer, and less than three years has elapsed since the establishment permit of the given business was voided or revoked by the central competent authority. This provision does not apply when the establishment permit was revoked pursuant to Article 15.
When the applicant or responsible person of an business that has already received an establishment permit or license permit as a tobacco or alcohol producer has been adjudicated a ward, placed under assistance, or is bankrupt, as set out in Subparagraph 1 of the preceding paragraph, then that business, within 30 days after the occurrence of the fact, shall apply to the central competent authority to change its responsible person. If the business fails to apply within that period, the central competent authority will revoke its establishment permit.
When any of the following circumstances applies to a business that has already obtained an establishment permit or license permit as a tobacco or alcohol producer, or applies to its responsible person, its establishment permit will be revoked by the central competent authority:
1. Violation of Article 45, Paragraphs 1 or 2; Article 46; Article 47, Paragraphs 2, 3, or 4; Article 48, Paragraph 1, where the disqualified alcohol is the disqualified alcohol of Article 7 paragraph 2; or Article 48, Paragraph 2, when the disposition or judgment has become final and unappealable.
2. Violation of the Tax Collection Act, when a guilty judgment has become final and unappealable.
3. When the responsible person is concurrently the responsible person of another tobacco or alcohol producer, and the establishment permit for that business has been voided or revoked by the central competent authority. This provision does not apply when the establishment permit was revoked pursuant to Article 15.

The following matters shall be specified on a license permit for a tobacco or alcohol producer:
1. The name of the producer.
2. The types of products produced.
3. The authorized capital of the business.
4. The location of the head office.
5. The name and location of the factory.
6. The name of the responsible person.
7. Any other matters required by the central competent authority.

When a tobacco or alcohol producer intends to make a change in the type of product, location of the factory, or its responsible person, it shall apply to the central competent authority for an approval, and within 30 days from the date of the change, shall apply to the central competent authority for reissuance of its license permit.
When a tobacco or alcohol producer has changed the name of its business, the total amount of its authorized capital, the location of its head office, the name of its factory, or any matter which the central competent authority requires to be specified pursuant to Subparagraph 7 of the preceding article; then, it shall apply to the central competent authority for reissuance of its license permit within 30 days from the date of the change.
Regulations governing the application procedure for a tobacco or alcohol producer that, in accordance with the preceding two paragraphs, changes any item in its license permit, and the documents to be submitted, the reissuance of license permit, and other related matters, will be prescribed by the central competent authority.
Prior to the approval and issuance or the reissuance of a license permit for a tobacco or alcohol producer, the central competent authority may, as necessary, request that the competent authority of the special municipality or the county (or county-level city) where the head office or the factory of the applicant is located assign personnel to conduct an examination of whether there are any unlawful circumstances in its tobacco or alcohol production, and further, whether its equipment and facilities match those listed in its production and operations plan declared by the producer.

When any of the following circumstances applies to a tobacco or alcohol producer, it shall surrender its license permit to the central competent authority within 30 days from the date of occurrence of the fact. For a tobacco or alcohol producer that fails to surrender its license permit upon expiry of the foregoing time limit, the central competent authority shall cancel the license permit and revoke its establishment permit:
1. It terminates its tobacco or alcohol business.
2. Its factory registration is voided or revoked, or it has been found by an audit carried out by the competent authority that tobacco or alcohol is in fact no longer being produced.

A tobacco or alcohol importer may only be organized as a company. However, this provision does not apply when a partnership or a sole proprietorship obtains an establishment permit or a license permit as a tobacco or alcohol importer prior to the enforcement of the amendment of 30 May 2014 of this Article, and the responsible person of the business remained unchanged subsequent to the amendment and enforcement of this article.
A party applying to establish a tobacco or alcohol importer shall fill out an application and submit it to the central competent authority to apply for an establishment permit, and within two years after obtaining an establishment permit, shall attach the documents verifying its registration as a company and apply to the central competent authority for issuance of a license permit. Operation of the business may begin only after the license permit is obtained.
Regulations governing the application procedures for an establishment permit and a license permit for a tobacco or alcohol importer, the documents to be submitted, the causes for the revocation of the establishment permit, the issuance or reissuance of a license permit, and other matters of compliance, will be prescribed by the central competent authority.
For applicants that obtain an establishment permit as a tobacco or alcohol importer prior to enforcement of the amendment of 30 May 2014 of this Article, the two-year period referred to in Paragraph 2 begins from the date of enforcement.
When an applicant fails to apply for the issuance of a license permit prior to the deadline of Paragraph 2 or the preceding paragraph, the establishment permit originally obtained will cease to be effective. With legitimate reason, however, the applicant may apply to the central competent authority for an extension prior to the deadline. No extension may exceed one year in length, and only two such extensions may be granted.

Under any of the following circumstances, an application for an establishment permit for a tobacco or alcohol importer shall be rejected by the central competent authority:
1. The applicant or the responsible person is a minor, a person who is adjudicated a ward or under assistance, or is bankrupt.
2. The applicant or the responsible person is found to have violated the provisions of Article 45, Paragraphs 1 or 2; Article 46; Article 47, Paragraphs 2, 3, or 4; Article 48, Paragraph 1, where the disqualified alcohol is the disqualified alcohol of Article 7, Paragraph 2; or Article 48, Paragraph 2, prior to the disposition or judgment having become final and unappealable.
3. The applicant or the responsible person has violated Article 45, Paragraphs 1 or 2; Article 46; Article 47, Paragraphs 2, 3, or 4; Article 48, Paragraph 1, where the disqualified alcohol is the disqualified alcohol of Article 7 Paragraph 2; or of Article 48, Paragraph 2, for which they have received an administrative fine, and less than two years has elapsed since the full payment of the fine; or, the applicant or responsible person has violated any of the above provisions or the Tax Collection Act, for which they have received a final and unappealable judgment of guilty, and the execution of the sentence has not been completed, or less than two years has elapsed since completion of the execution of the sentence or the probationary period or pardon.
4. Less than three years have elapsed since the establishment permit for the tobacco or alcohol importer was voided or revoked by the central competent authority. This provision does not apply when the establishment permit was revoked pursuant to Article 20.
5. The applicant or the responsible person previously acted as the responsible person of a tobacco or alcohol importer, and less than three years has elapsed since the establishment permit of the given business was voided or revoked by the central competent authority. This provision does not apply when the establishment permit was revoked pursuant to Article 20.
When the applicant or responsible person of a business that has already received an establishment permit or license permit as a tobacco or alcohol importer has been adjudicated a ward, placed under assistance, or is bankrupt, as set out in Subparagraph 1 of the preceding paragraph, then that business, within 30 days after the occurrence of the fact, shall apply to the central competent authority to change its responsible person. In the event of failure to apply within that period, the central competent authority will revoke their establishment permit.
When any of the following circumstances applies to a business that has already obtained an establishment permit or license permit as a tobacco or alcohol importer or to its responsible person, its establishment permit will be revoked by the central competent authority:
1. Violation of Article 45, Paragraphs 1 or 2; Article 46; Article 47, Paragraphs 2, 3, or 4; Article 48, Paragraph 1, where the disqualified alcohol is the disqualified alcohol of Article 7, Paragraph 2; or of Article 48, Paragraph 2, when the disposition or judgment has become final and unappealable.
2. Violation of the Tax Collection Act, when a guilty judgment has become final and unappealable.
3. When the responsible person is concurrently the responsible person of another tobacco or alcohol importer, and the establishment permit for that importer has been voided or revoked by the central competent authority. This provision does not apply when the establishment permit was revoked pursuant to Article 20.

The license permit for a tobacco or alcohol importer shall specify the following matters:
1. The name of the importer.
2. The categories of business operated.
3. The location of the head office.
4. The name of the responsible person.
5. Any other matters required by the central competent authority.

When a tobacco or alcohol importer intends to make a change in its categories of business or its responsible person, the importer shall apply to the central competent authority for approval, and within 30 days from the date of such change or alteration, apply to the central competent authority for reissuance of its license permit.
When a tobacco or alcohol importer intends to make a change in the name of its business, the location of its head office, or to any of the particulars required by the central competent authority as set forth in Subparagraph 5 of the preceding article, it shall file an application with the central competent authority for reissuance of a license permit within 30 days from the date of such change or alteration.
Regulations governing the application procedure for a tobacco or alcohol importer that, in accordance with the preceding two paragraphs, changes any item in its license permit, and the documents to be submitted, the reissuance of license permit, and other related matters will be prescribed by the central competent authority.

When any of the following circumstances applies to a tobacco or alcohol importer, it shall surrender its license permit to the central competent authority within 30 days from the date of occurrence of the fact. For a tobacco or alcohol importer that fails to surrender its license permit upon the expiry of the foregoing time limit, the central competent authority shall cancel the license permit and revoke its establishment permit:
1. It terminates its tobacco or alcohol business.
2. It has not operated tobacco or alcohol import business for a period of two successive years.

Administration of such matters as the establishment, changes in registered information, dissolution, or other matters relating to the handling of approvals for a tobacco or alcohol importer may be entrusted by the central competent authority to the competent authority of the special municipality or the county (or county-level city).

When the establishment permit of a tobacco or alcohol producer or importer has been voided or revoked, its license permit will be cancelled by the central competent authority.

When the central competent authority accepts applications for permits, and issues, replacement, or re-issues, it shall collect examination fees and licensing fees; it may also collect annual permit fees from tobacco or alcohol producers or importers. The standards for the fees of each type will be set by the central competent authority.
If a tobacco or alcohol producer or importer has not paid the annual permit fee, and is notified by the central competent authority to pay the fee within a specified deadline but fails to do so, then in addition to the handling of the matter in accordance with the Charges and Fees Act, its establishment permit shall also be revoked.

The central competent authority, to promote the enhancement of the quality of alcohol products, shall provide a system for the certifications of the quality of domestically-produced alcohol products.
The central competent authority may engage other agencies or institutions to carry out the certifications of the quality of the alcohol products in the preceding paragraph.