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Chapter Law Content

Chapter 4 Tax Collection Procedures
Section 2 Imported Tobacco and Alcohol Products
Article 18
The taxpayer for imported taxable tobacco and alcohol products shall declare and pay tobacco or alcohol tax as well as the health and welfare surcharge to the Customs at the time of importation.
Article 19
The Customs should submit a monthly statement on tobacco and alcohol taxes and health and welfare surcharges collected to the competent tax authority where the customs house is located.