For exempted tobacco and alcohol products, which are resold or used for other purposes, having lost their tax-exempt status and on which tax shall be paid: the holder of the goods.
For exempted tobacco and alcohol products, which are resold or used for other purposes, having lost their tax-exempt status and on which tax shall be paid: the holder of the goods.
五免税菸酒因转让或移作他用而不符免税规定者，为转让或移作他用之人或货物持有人。