The competent authority shall send officials to conduct random inspections of tobacco and alcohol business in respect of the matters governed by this Act. The inspectors may, as deemed necessary, require the business to provide accounting books and records, evidentiary documents, appraisal documents regarding the authenticity of a tobacco product or alcohol product or documents verifying its source, and other necessary information. Inspectors may take samples, which the business shall not refuse, evade, or impede. The quantity of samples to be taken, however, shall be limited to what the inspection requires.
When a tobacco or alcohol business, in accordance with the preceding paragraph, provides its accounting books and records, evidentiary documents, appraisal documents regarding the authenticity of a tobacco product or alcohol product or documents verifying its source, and other necessary documents, the competent authority shall issue a receipt to the business, and shall return the above documentation to the provider within seven days from the date the documentation is provided in full, except when the business is suspected of violating the provisions of this Act. Return of the documents may also be subject to an extension of seven days under other extraordinary circumstances.

The competent health authority shall conduct random inspections of the operational health and safety and relevant records of any tobacco or alcohol producer, and may take samples and seize relevant records in question when necessary, which actions the producer shall not refuse, evade or impede, provided, however, that the quantity of samples to be taken shall be limited to what the inspection may require.
If necessary, the inspection required by the preceding paragraph may be conducted jointly by the competent health authority and the other competent authorities.
Application for the inspection of imported alcohol products shall be made with the central competent authority. Products which do not comply with hygiene standards may not be imported, with the provision that those not intended for sale, and which do not exceed a given quantity and are for specific uses, are not subject to this restriction.
The inspection set forth in the preceding paragraph may be conducted by means of batch-by-batch inspection, randomly-selected batch inspection, or release after documentary examination. For batches selected for inspection after a batch-by-batch inspection or randomly-selected batch inspection, the central competent authority, based on the need for samples for testing, may approve their initial release for storage at the location of a site appointed by the alcohol producer, and prior to the notification of the conformity of the selected batches of alcohol products to the regulations, the given batch may not be moved to another storage site or transferred to any third party.
With the exception of undenatured ethyl alcohol, inspection of imported alcohol products may be conducted by means of release after documentary examination under the following circumstances:
1. Alcohol products that have previously passed inspection upon importation.
2. Alcohol products for which the country of origin and country of export meet specific conditions and which have been publicly announced by the competent authority.
3. Alcohol products from batches other than those chosen for inspection in randomly-selected batch inspections.
4. Alcohol products with the hygiene verification documents required by the central competent authority.
The central competent authority may engage other agencies or institutions to conduct the inspection of alcohol products under Paragraph 3.
The regulations governing the inspections, exemption from inspection, or authorization of inspections under the preceding four paragraphs shall be prescribed jointly by the central competent authority and the competent health authority.
The competent authority, in response to the needs of exporting business, may approve and issue hygiene or other related verification documents, or may coordinate with other related authorities for their approval and issuance.

The competent authority may seal up for storage or seize any suspected illegal tobacco or alcohol or disqualified tobacco or alcohol, order the relevant business to suspend operations, and take samples for testing. If the product is likely to continuously ferment or damage the sanitation of the environment, the competent authority may take necessary measures for handling. If no fact of violation is found in inspection, the original disposition shall be voided.
The examination referred to in the preceding paragraph may be entrusted by the competent authority to the competent health authorities or other appropriate agencies or institutions.

If the competent authority or the competent health authority discovers disqualified tobacco or alcohol, the competent authority shall order the producer, importer, or seller to make an immediate public announcement that consumption of the disqualified products must cease, and to recall and destroy the products.
If the disqualified tobacco or alcohol of the preceding paragraph is materially injurious to human health, the competent authority shall make a public announcement that the consumption of such products must cease; publish the name, location of the head office, and responsible person of the producer, importer, or seller, the brand name of the disqualified tobacco or alcohol, and the details of the violation; prohibit the production, importation, and sale of the products; and make any other necessary disposition. The competent authority shall also order the producer or importer of the tobacco or alcohol to recall and destroy the products within a specified period; tobacco and alcohol wholesalers and retailers shall also cooperate with the recall and destruction.
Regulations governing dispositional measures such as the recall or destruction of the disqualified tobacco or alcohol of the preceding two paragraphs will be prescribed by the central competent authority.

The competent authority and competent health authority, when conducting investigations or enforcement actions in accordance with this Act, may request that the police or other law enforcement agencies provide personnel for assistance. Investigation or enforcement personnel executing their duties shall show their identification and announce the reasons for their activities.

Where an informant reports or assists in uncovering tobacco or alcohol products or tobacco or alcohol business violating this Act, the name of the informant shall be kept strictly confidential and the informant may be rewarded.
Regulations governing the reward referred to in the preceding paragraph shall be prescribed by the central competent authority.

Tobacco, alcohol, and the raw materials, semi-finished products, equipment, and alcohol containers for their production which are confiscated or forfeited under this Act or other laws and regulations may be destroyed or may be sold by tender, exported after sale by tender, donated or provided for use in research or experimentation by academic institutions.