For tax-exempt exported tobacco or alcohol products, the taxpayer shall, within three (3) months from the day following their release from the factory, submit the application and a copy of the export declaration issued by the Customs to the competent tax authority where the manufacturer is located for case closure. If the aforesaid filing is late, tobacco or alcohol tax shall be levied.

For taxed exported tobacco or alcohol products, the taxpayer shall, after the goods are exported, submit a tax payment certificate and a copy of the export declaration issued by the Customs to the competent tax authority where the manufacturer is located for the refund of the tax and surcharge paid.

If tax-exempt exported tobacco or alcohol products cannot be exported, the taxpayer shall report to the competent tax authority where the manufacturer is located and pay the tax and surcharge, unless the goods are returned to the factory.

When exported tobacco or alcohol products are re-imported as returned goods, the manufacturer should pay tobacco or alcohol tax and the health and welfare surcharge for the imported goods.
If the aforesaid tobacco or alcohol products have been taxed and have not been filed for tax refund, the Customs may release the goods after checking the export declaration originally issued by the Customs, which is noted “Tax Not Refunded” by the competent tax authority.