Tobacco and alcohol subject to tobacco and alcohol tax may be tax-exempt if any of the following circumstances occur:
(1) It is  being used for production of other taxable tobacco and alcohol products.
(2) It is being transported to other countries.
(3) It is being returned to the factory or being exported after being shown in an exhibition or a fair.
(4) The tobacco or alcohol is carried by travelers from foreign countries or by the crew members of vessels assigned to another destination for self-use without exceeding the quantity regulated by the government.
(Article 5 of the Tobacco and Alcohol Tax Act)