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Is a tobacco or alcohol manufacturer registration and product registration with the National Taxation Bureau required for importing and selling tobacco and alcohol products domestically?
Taxpayers shall file a report with the Customs office when importing taxable tobacco or alcohol products, and the tobacco or alcohol tax shall be collected by the Customs office on behalf of the competent tax collection authority. Taxpayers only need to file the report and pay the tobacco and alcohol tax and the health and welfare surcharge of tobacco products when importing tobacco and alcohol products. Tobacco or alcohol manufacturer registration and product registration with the National Taxation Bureau is not required.
(Paragraph 2 of Article 12 of the Tobacco and Alcohol Tax Act)
(Paragraph 2 of Article 12 of the Tobacco and Alcohol Tax Act)
Issuing Unit：National Taxation Bureau of Southern Area
Publish date：2019-10-01
View Date：2019-10-01
Update Date：2019-10-01
Rate：307