財政部民國115年1月30日台財庫字第11503613501號
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修正「菸酒管理法第六條第一項第四款輸入匿報、短報菸酒為私菸、私酒之一定數量」,自115年2月1日生效
MINISTRY OF FINANCE Notice is hereby given, for the amendment of "Specific Amounts of Imported Illegal Tobacco/Alcohol Products for Which Declaration Has Been Evaded, or Which Have Been Underreported in Accordance With Subparagraph 4 of Paragraph 1 of Article 6 of the Tobacco and Alcohol Administration Act" (amendment shall become effective from 1st, February 2026)