Article 57
Illegal tobacco or alcohol discovered pursuant to this Act, and the raw materials, semi-finished products, equipment, and alcohol containers for their production, will be confiscated or forfeited.
Disqualified tobacco or alcohol discovered pursuant to this Act will be confiscated or forfeited.
When alcohol is produced with a type of alcohol product as raw material other than alcohol that complies with the national standards for edible ethyl alcohol, or when the raw materials that are used for tobacco or alcohol production contain substances that are materially injurious to human health, the aforesaid raw materials or semi-finished products will be confiscated or forfeited.
Confiscation or forfeiture of the tobacco or alcohol and related raw materials, semi-finished products, and equipment or containers pursuant to the preceding three paragraphs will be carried out whether it belongs to the offender or not.
Tobacco or alcohol that is sold when its expiration date or storage life has expired will be subject to forfeiture without regard to ownership.

Article 59
The date of the enforcement of this Act will be set by the Executive Yuan, with the provision that the Executive Yuan, as circumstances require, may set separate dates for the enforcement for any part of the Act or for the Act in its entirety.
Article 57 amended on December 8, 2017 shall come into force from the date of promulgation.

Note
In case of any discrepancy between the English version and the Chinese text of this statute, the Chinese text shall govern.