1  Tobacco Hazards Prevention Act  Amendment Bill  
 
Tobacco Hazards Prevention Act  (THPCA) was promulgated  on March 19, 1997, and 
implemented on September 19 of the same year. THPCA was subsequently amended  three 
times, on January 19, 2000, July 11, 2007, and  January 23, 2009.  
 Tobacco hazards has caused at least 20,000 deaths  each year in Taiwan. Its harm to 
individuals , families, and the society is immense. Since THPCA was amended on January 
11, 2009, smoking population has been reduced by 760,000, adult smoking incidence has 
downed from 21.9% in 2008 to 16.4% in 2014. However, in 2015, it has increased to 17.1%, 
an increase rather than a reduction. Furthermore, sm oking incidence among young to mid-
age male in Taiwan, from age 31 to age 50, smoking incidence is as high as m ore than 40%, 
much higher than that of Singapore (24.9%), Norway (22.5%), New Zealand (19%), and 
Hong Kong (19.9%). The impact on national production strength is severe . Furthermore, 
situation regarding children and teenagers is a call for concern. Althoug h its smoking 
incidence has maintained steady, has not increased drastically, it has not decreased. This 
shows that the current law is no longer useful, the concreteness  of regulation appears to be 
insufficient.  
 Considering that e-cigarette s is a newly e merged global health hazards issue, that in 
the era of convenient on -line purchase s, each country is facing with regulatory challenge s, 
the WHO has recommended that e -cigarettes shall be tightly regulated. Therefore, in order 
to improve the legislation, after care fully reviewing and considering  implementation 
recommendations of the competent authorities  of the related central and municipal agencies, 
and considerin g texts of WHO’s Framework Convention of Tobacco Control (FCTC)  and 
provisions of its Implementation Guidelines , opinions of experts, scholars, public interest 
organization, as well as citizens, this ame ndment to the THPCA is herewith  drafted. The 
main changes in the amendment are as follows:  
1. Adding definition s of electronic -cigarettes  (e-cigarettes) , and slightly amend ing 
definition s of smoking, tobacco product container, tobacco product advertisement, 
and tobacco product sponsorship . (Article 2 of the Amendment)  
2. Revising the competent authority from “Department of Health, Executive Yuan” to  
“Ministry of Health and Welfare ”, to meet the legal structure . (Article 3 of the 
Amendment) . 
3. Adding that tobacco products sold by duty -free shops or duty -free shopping stores 
set up pursuant to the Customs Act or Offshore Islands Development Act shall be 
imposed with the HST. (Article 4 of the Amendment).   
4. Revising that  size of graphic health warning pictorial and message  shall consist of 
no less than  85% of the main visible surface  of cigarette prod uct containers , and 
brand name of the tobacco product, shall be printed in unitary font, size, and color. 
(Article 6 of the Amendment).   2 5. Adding ban o n sponsoring by tobacco product , and ban on  sponsoring in the  name 
of tobacco companies to any activities as method s of advertisement. (Article 9 of the 
Amendment).    
6. Revising that no one shall  supply e -cigarettes to anyone under  age of 18 . (Article 13 
of the Amendment).  
7. Adding  that no person shall manufacture , import, sell or display  e-cigarettes , and ban 
on sale or display of tobacco product with additives . (Article 14 of the Amendment).  
8. Deleting indoor smoking room regulation, in order to ensure that public indoor space 
is free from hazards of second hand smoking . (Article 15 of the Amendment).  
9. Adding that any person who is harmed by another for the purpose of dissuading not 
to smoke or refusing  to supply cigarette product, may receive legal and medical 
assistance and support (Article 18  of the Amendment ). 
10. In accordance with the legal framework, reorganizing  the article numbers of penalties, 
and considering empirical feasibility, and seriousness of different ty pes of violation,  
the types of penalties  and amount of fines  are added and amended . (Articles 23 to 35 
of the Amendment).  
11. Adding a system of allocation  of received fines as money rewards for reporting of 
offence (Article 3 6 of the Amendment).  
12. Adding the scope of the tobacco hazards prevention and health care fund (Article 3 7 
of the Amendment).  
 
13. Corresponding change to the implementation date of the  amend ment. (Article 38 of 
the Amendment).  
  3 A Comparison of the THPCA Bill Amended Articles  
Revised Articles  Current Articles  Explanations  for the 
Amendment  
Chapter 1 General 
Principles  Chapter 1 General 
Principles  No amendment made to the 
name of this chapter  
Article 1 This  Act is 
enacted to prevent and 
control the hazards of 
tobacco in order to 
protect the health of the 
people.  Article 1 This  Act is 
enacted to prevent and 
control the hazards of 
tobacco in order to 
protect the health of the 
people. Any subjects not 
mentioned herein shall be 
governed by other 
pertinent and applicable 
laws and decrees.  The order relationship 
between this Act and other 
laws shall be determi ned on 
a case -by-case basis;  this 
Act does n ot assume the 
status of jus singulare  vis-
à-vis other laws because of 
the provisions  provided 
after this Article. T aking 
alternative view would lead 
to disputes; therefore, the 
later section is he reby 
deleted pursuant to 
customary  regulatory 
practice  
Article 2  For the purposes 
of this Act, the terms 
used herein are defined 
as follows:  
(1) “Tobacco  
 products” refer to 
cigarettes, cut tobacco, 
cigars and other products 
entirely or partly made of 
the leaf tobacco or its 
substitute as raw material 
which are manufactured 
to be used for smoking, 
chewing, sucking, 
snuffing or other 
methods of consuming.  
（2）”E-cigarette s” refer 
to electronic nebulizer,  1. Texts of this article is 
slightly adjusted.  
2. E-cigarette is a newly 
emerged health  hazards 
issue globally. In the  era 
of convenience of on -line 
purchase, every country 
is facing with  this 
regulatory challenge. 
However, the WHO has 
recommended  each 
member state  to regulate 
e-cigarettes strictly. 
Considering national 
legislation of the 
advanced countries and 
the current regulatory 
condition in Taiwan,  4 tobacco liquid devices , 
heating devices , which 
release aerosol to be 
consumed by person in 
methods akin to the 
smoking of cigarette , that 
contains nicotine, 
formaldehyde, 
acetaldehyde, or  any other 
harmful substances .  
 
  (3) “Smoking” refers to 
the act of smoking, sniffing, 
sucking, or chewing 
tobacco products, e-
cigarettes or holding 
burning tobacco , e-cigarette  
products .  
 
(4) “Tobacco product  
 containers" refer to 
packaging boxes, 
bottles, cans, or other 
containers used for 
selling the tobacco 
products to the 
consumers.   
(5) “Tobacco product  
 advertisements” refer to 
commercial 
advertisements,  or other  
promotion al activities or 
behaviors  that promote 
cigarette product or e -
cigarettes to consumers.  
(6) “Tobacco sponsorship” 
refers to  the sponsorship of 
promoting  of tobacco definition regarding e -
cigarettes is added to 
Section 2.  
3. Considering that e-
cigarette is a product that 
emits smoke or aerosol  
that contain s 
formaldehyde, heavy 
metal, and other chemical 
substances, which  
thereby create or form a 
sensation similar to 
cigarette products, it can 
create cognition for 
cigarette consumption by 
underage use rs, and 
thereby increase the 
likelihood for early 
contact with tobacco 
products. Furthermore, 
smoking and its aerosol  
may create health hazards 
to fetus and heal th of 
third parties, and that 
according to a July, 2016 
public opinion survey on 
policy of prevention and 
control of e -cigarette , 
results showed th at 93% 
of people support 
banning  of use of e -
cigarettes in indoor 
public space s. Therefore, 
Section 3 is amended to 
include use  of e-
cigarettes  as smoking 
behavior.   
   5 product s or e-cigarettes to 
consumers or other 
activities or behaviors that 
are co nducive to sale. 
 4. For purpose of banning 
e-cigarette  advertisement 
and sponsorship , texts of 
Section s 5 and 6 are 
revised .  
 
Article 3  The competent 
authority for the 
purposes of this Act at 
the central government 
level shall be the 
Ministry of Health and 
Welfare ; at the 
municipal level, the 
municipal government; 
and at the county (city) 
level,  the county (city) 
government.  
       Article 3  The competent 
authority for the 
purposes of this Act at 
the central government 
level shall be the 
Department of Health of 
the Executive Yuan; at 
the municipal level, the 
municipal government; 
and at the county (city) 
level  , the county (city) 
government.  Corresponding  to 
organizational change 
mandated in “Act on 
Organization of the 
Ministry of Welfare and 
Health”, the competent 
authority is amended from 
“Department of Health, 
Executive Yuan,” to 
“Ministry of Health and 
Welfare.”  
 
Chapter 2  The Health 
And Wel fare Surcharge 
And The Administration 
Of Tobacco Products  Chapter 2  The Health 
And Welfare Surcharge 
And The Administration 
Of Tobacco Products  Name of Chapter 
unchanged.  
Article 4  The Health and 
Welfare Surcharge shall 
be imposed on tobacco 
products, the amount of 
which shall be as 
follows:   
(1) Cigarettes: NTD 1000 
every one thousand 
sticks.  
(2) Cut tobacco: NTD 1000 
every kilogram.  
(3) Cigars: NTD 1000 
every kilogram.  Article 4  The Health and 
Welfare Surcharge shall 
be imposed on tobacco 
products, the amount of 
which shall be as 
follows:   
(1) Cigarettes: NTD 1,000 
every one thousand 
sticks.  
(2) Cut tobacco: NTD 1,000 
every kilogram.  
(3) Cigars: NTD 1,000 
every kilogram.  1. Texts of Section 4 is 
slightly adjusted.  
2. Article 6 of the FC TC 
stresses that price, and 
tax collection are 
important and effective 
method s of curbing 
tobacco consumption 
for all sectors of 
people, especially for 
children and teenagers. 
And consider ing the 
circumstance, to ban or 
limit the sale to 
international travelers,  6 (4) Other tobacco products: 
NTD 1000 every 
kilogram.  
      The competent 
authority  at the central 
government level and the 
Ministry of Finance 
shall, for once every two 
years, invite and 
assembly scholars and 
experts specialized in 
finance, economic, 
public health and 
relevant fields to conduct 
reviews of the amounts 
of the aforemention ed 
Health and Welfare 
Surcharge based on the 
following factors:  
(1) The various types of 
diseases attributable to 
the smoking activities, 
the morbidity and 
mortality of such 
diseases, as well as the 
medical costs thereby 
incur upon the National 
Health Insu rance;  
(2) Total amount of 
consumption on tobacco 
products and smoking 
rate; 
(3) Ratio of tobacco levies 
to average retail prices of 
the tobacco products;  
(4) National income and 
consumer price index; 
and (4) Other tobacco products: 
NTD 1,000 every 
kilogram.  
      The competent 
authority at the central 
government level and the 
Ministry of Finance 
shall, for once every two 
years, invite and 
assembly scholars and 
experts specialized in 
finance, economic, 
public health and 
relevant fields to conduct 
reviews of the amounts 
of the aforementioned 
Health and Welfare 
Surcharge based on the 
following factors:  
(1) The various types of 
diseases attributable to 
the smoking activitie s, 
the morbidity and 
mortality of such 
diseases, as well as the 
medical costs thereby 
incur upon the National 
Health Insurance;  
(2) Total amount of 
consumption on tobacco 
products and smoking 
rate; 
(3) Ratio of tobacco levies 
to average retail prices of 
the tobacco products;  
(4) National income and 
consumer price index; 
and and/or to eliminate their 
tobacco product 
domestic tax and 
import customs .  
Currently, duty -free 
tobacco products sold at 
duty-free shops and 
duty-free shopping 
stores set up pursuant to 
the Customs Act and 
Offshore Island 
Development Act 
consist s of 10% of 
annual total volume of 
tobacco sale, which has 
severely impacted the 
legislative intent of 
tobacco hazards 
prevention of “curbing 
consumption by price”, 
and has become an 
obstacle fo r the 
promotion of tobacco 
hazards prevention. For 
the purpose of avoiding 
low priced duty -free 
tobacco products to 
freely circulate, thereby 
damaging the tobacco 
hazards prevention 
intent of ‘curbing 
consumption by price,’ 
Section 6 regarding no 
levy of H ST is deleted, 
and Section 7 is hereby 
added  to m anifestly 
provide that for duty -
free stores or off -shore  7 (5) Other relevant factors 
affecting the prices of the 
tobacco products and the 
preventions of the 
tobacco hazards.  
   
If the amounts contained in 
the first paragraph, after 
being reviewed by the 
competent authority at 
the central government 
level and the Ministry of 
Finance pursuant to the 
second paragrap h above, 
are considered necessary 
to be increased, such 
increased amounts shall 
be approved by the 
Executive Yuan and 
passed by the Legislative 
Yuan after examination.  
   
  The collected surcharges 
shall be used exclusively 
for the National Health 
Insuranc e reserves, for 
cancer prevention and 
control, for upgrading the 
quality of medical care, 
for subsidizing in the 
area where found 
shortage of medical 
supplies and the 
operation of related 
medical units, for 
subsidizing to the 
medical expenses of rare 
disor der or otherwise, for (5) Other relevant factors 
affecting the prices of the 
tobacco products and the 
preventions of the 
tobacco hazards.  
      If the amounts 
contained in the first 
paragraph, after being 
reviewed by the 
competent authority at 
the central government 
level and the Ministry of 
Finance pursuant to the 
second paragraph above, 
are considered necessary 
to be increased, such 
increased amounts shall 
be approved by the 
Executive Yuan and 
passed by t he Legislative 
Yuan after examination.  
      The collected 
surcharges shall be used 
exclusively for the 
National Health 
Insurance reserves, for 
cancer prevention and 
control, for upgrading the 
quality of medical care, 
for subsidizing in the 
area where foun d 
shortage of medical 
supplies and the 
operation of related 
medical units, for 
subsidizing to the 
medical expenses of rare 
disorder or otherwise, for island duty -free 
shopping stores, 
tobacco products sold 
shall be imposed with 
HST, and shall not be 
subject to the 
regulations of Tobacco 
and Alcohol Tax Act, 
and Offshore Islands 
Development  Act.  8 subsidizing to the 
Insurance fee of the 
person who need help 
due to economic 
difficulties, for 
implementing hazard -
related preventive 
measures at both national 
and provincial levels, for 
promoting public health 
and social welfare, for  
investigating smuggled 
or inferior tobacco 
products, for preventing 
tax evasion of tobacco 
products, for providing 
assistance to tobacco 
farmers and workers of 
relevant industries.    
      The rules of 
allocation and the 
operational agenda 
dealing with t he collected 
surcharges shall be 
formulated by the 
competent authority at 
the central government 
level and the Ministry of 
Finance, and shall be 
examined and approved 
by the Legislative Yuen.  
      The definitions of 
the area where found 
shortage of medica l 
supplies and the 
operation of related 
medical units and the 
person who need help subsidizing to the 
Insurance fee of the 
person who need help 
due to economic 
difficulties, for 
implementin g hazard -
related preventive 
measures at both national 
and provincial levels, for 
promoting public health 
and social welfare, for 
investigating smuggled 
or inferior tobacco 
products, for preventing 
tax evasion of tobacco 
products, for providing 
assistance t o tobacco 
farmers and workers of 
relevant industries.    
      The rules of 
allocation and the 
operational agenda 
dealing with the collected 
surcharges shall be 
formulated by the 
competent authority at 
the central government 
level and the Ministry of 
Finan ce, and shall be 
examined and approved 
by the Legislative Yuen.  
      The definitions of 
the area where found 
shortage of medical 
supplies and the 
operation of related 
medical units and the 
person who need help  9 due to economic 
difficulties in the 
previous paragraph will 
be stipulated by the 
central competent 
authority.  
The Health and 
Welfare Surcharges of 
tobacco products shall be 
collected by the 
collecting agencies of the 
tobacco and alcohol taxes 
at the same time those 
taxes are collected. The 
taxpayers, the refunds, 
and the collections and 
the penalties relating to 
the above -mentioned 
surcharges shall be 
decided and conducted in  
accordance with the 
Tobacco and Alcohol 
Taxes Act.  
 
For duty -free stores or 
offshore islands duty -free 
shopping stores, cigarette 
products sold shall be 
imposed with th e HST 
and shall not be subject  
to regulations of the 
Tobacco and Alcohol 
Tax Act  or the Offshore 
Island Development Ac t. 
  due to economic 
difficulties in the 
previous paragraph will 
be stipulated by the 
central competent 
authority.  
The Health and 
Welfare Surcharges of 
tobacco products shall be 
collected by the 
collecting agencies of the 
tobacco and alcohol taxes 
at the same time those 
taxes are collected. The 
taxpayers,  the 
exemptions, the refunds, 
and the collections and 
the penalties relating to 
the above -mentioned 
surcharges shall be 
decided and conducted in 
accordance with the 
Tobacco and Alcohol 
Taxes Act.  
Article 5  Tobacco products 
shall not be sold by any Article 5  Tobacco products 
shall not be sold by any 1. texts of the first sentence 
is revised slightly.   10 of the following 
methods:  
(1) Vending machines,  
mail orders, on -line 
shopping , or any other 
methods through which 
the age of the consumers 
cannot be screened by  
the vendors;  
(2) Methods such as store 
shelves which are 
directly accessible to  
consumers or other  
methods which  the 
consumers  can directly 
obtain  the product , and 
that age cannot be 
screened; or  
(3) With the exception of 
cigars, packaging of 
cigarettes less than  
twenty  sticks or other 
measurement unit s per 
vending unit or the net 
weight of the content of 
such unit is less than 15 
grams.  of the following 
methods:  
(1) Vending machines, mail 
orders, on -line 
shopping’s , or any other 
methods through which 
the age of the consumers 
cannot be screened by 
the vendors;  
(2) Methods such as store 
shelves which are 
directly accessible by the 
consumers whose age 
cannot be screened; or  
(3) With the exception of 
cigars, p ackaging less 
than twenty cigarettes 
per vending unit or the 
net weight of the content 
of such unit is less than 
15 grams.  2. In order to prevent 
question regarding scope 
of applicability of the law  
at time of enforcement, 
texts of Section  2 and 
Section 3 are revised,  for 
the purpose of clarity.  
 
Article 6  The tobacco 
products, their brand 
names, and the texts and 
marks printed on tobacco 
product containers shall 
not use expressions such 
as light, low tar, or any 
other misleading words 
or marks implicating that 
smoking has no harmful 
effects, or only has min or Article 6  The tobacco 
products, their brand 
names, and the texts and 
marks printed on tobacco 
product containers shall 
not use expressions such 
as light, low tar, or any 
other misleading words 
or marks implicating that 
smoking has no ha rmful 
effects, or only has minor 1. In order to avoid 
confusion, the exception 
clause in the First 
Section is adjusted to 
include the previous 
amendment’s 
implementation date.  
2. Article 11 of the FCTC  
requires that, the 
graphic health warning 
size is advised to   11 harmful effects, on 
health.  However, names 
of tobacco product prior 
to implementation date of 
this Act on January 11, 
2009 are exempted.  
   
  The labeling methods of 
tobacco products 
containers shall, shall be 
subject  the following 
regulations:  
  (1) At a conspicuous 
place on the largest front 
and back outside 
surfaces, label in Chinese 
health warning texts and 
images describing the 
harmful effects of 
tobacco use, as well as 
relevant information for 
quitting smoking ;  
  (2) The area of labeling 
of the preceding section 
should occupy not be less 
than 85% of each 
labeling surfaces ; and  
(3) Exterior area of 
tobacco product, in 
addition to be labeled 
subject to the preceding 
section, shall be printed 
in a nationally 
standardized unitary 
background color , font 
type, font size, and font 
color .  harmful effects, on 
health.  
      The tobacco 
products containers shall, 
at a conspicuous place on 
the largest front and back 
outside surfaces, label in 
Chinese health warning 
texts and images 
describing the harmful 
effects  of tobacco use, as 
well as relevant 
information for quitting 
smoking. The area 
occupied by such texts 
and images shall not be 
less than 35% of each 
labeling surfaces.  
The regulations 
regarding the contents, 
sizes and other matters 
relating to the above -
mentioned labeling 
requirements shall be 
prescribed by the 
competent authority at 
the central government 
level.  exceed more than 50% 
of the main visible part 
of the pack, and should 
be no less than 30%, in 
order t o achieve the 
purpose of providing  
warning to consumers. 
Currently, inc luding 
Taiwan ,78 countries 
have requested that 
tobacco product 
container shall be 
labeled with GHW. 
However, other than 
Columbia and Mongolia 
which is smaller than 
Taiwan, and France, 
which is same Taiwan, 
size of GHW in all 
other countries are all 
larger than Taiwan’s.  
 
3. The WHO has pointed 
out that printing of large 
GHW is a cost -effective 
and high exposure 
advising method that can 
directly address the 
smokers.  Studies have 
demonstrated that large 
GHW more effectively 
prompt smokers to quit 
smoking. The refore, 
Section 2 is amended to 
increase current size of 
GHW is to cover 85% of 
the tobacco container. 
This not only improve  12  
Rules in the preceding 
two Sections regarding 
content  of labeling , 
background color, area, 
font type, font size, font 
color and other measures 
to be adhered to, shall be 
prescrib ed by the 
competent authority of  
the c entral government.  
 warning to smokers, but 
also increase teenagers’  
and children’s  
knowledge that tobacco 
products are hazardous to 
health.  
 
4. In order to prevent 
tobacco companies from 
using  bright colors and 
images on tobacco 
containers, cloaked  these 
as their brand images and 
create the effect of 
linking brand with such 
imageries , and consider 
that Article 11 of FCTC 
and Article 13 of the 
Implementation 
Guidelines, which 
recommend  that 
signatory parties should 
pass plain packaging of 
tobacco product  
legislation , Section 2 is 
hereby amended and 
added. It requires  
tobacco product s to have 
uniform area of graphic 
health warning and 
smoke cessati on 
information area, and 
institute  a nationally 
unified background print 
color , font  type, font size, 
and font color .  
5. Texts of Section 3 is 
amended accordingly.     13  
Article 7  The level of 
nicotine and tar 
contained in the tobacco 
product  shall not exceed 
the maximum content 
level allowed, and  shall 
be indicated, in Chinese, 
on the tobacco product 
containers. This 
requirement, however, 
does not apply to tobacco 
products manufactured 
exclusively for exports.  
The content, 
labeling method of 
tobacco product 
additives, and maximum 
amounts  of tar and 
nicotine, and its testing 
measures, labeling of 
such amounts, as well as  
other matters need to be 
observed, shall be 
prescribed by the 
competent authority at 
the central government 
level.  Article 7  The level of 
nicotine and tar 
contained in the tobacco 
products shall be 
indicated, in Chinese, on 
the tobacco product 
containers.  This 
requirement, however, 
does not apply to tobacco 
products manufactured 
exclusively for exports.  
The nicotine and tar 
levels referred to in the 
preceding paragraph 
shall not exceed the 
maximum amounts. The 
regulations relating to the 
maximum amounts an d 
their testing measures, 
the methods in labeling 
such amounts, as well as 
other matters need to be 
observed, shall be 
prescribed by the 
competent authority at 
the central government 
level.  1. The first sentence of 
current Section 2 is 
moved to Section 1, and 
text is adjusted 
accordingly.   
 
2. The central competent 
authority is delegated 
with power to prescribe 
regulations regarding 
content of tobacco 
product additives , 
labeling method and 
other matters that shall 
be adhered to. The text is 
revised accordi ngly.  
 
 
Article 8 Manufacturers  and 
importers of tobacco 
products shall disclose 
and report the following 
information:  
(1) Contents and additives 
of the tobacco products 
as well as their relevant 
toxic information; and  Article 8 Manufacturers  and 
importers of tobacco 
products shall disclose 
and report the following 
information:  
(1) Contents and additives 
of the tobacco produc ts 
as well as their relevant 
toxic information; and  This article is not amended.   14 (2) Emissions produced by 
the tobacco products as 
well as their relevant 
toxic information.  
      The competent 
authority at the central 
government level shall 
periodically and 
voluntarily disclose to 
the public the 
information received in 
pursuant to the preceding 
paragraph; and may s end 
personnel to acquire 
samples for conducting 
inspections (tests).  
     The regulations 
relating to the contents, 
schedules, procedures and 
inspections (tests) of the 
information required to be 
reported and other 
relevant matters pursuant 
to the precedin g two 
paragraphs shall be 
prescribed by the 
competent authority at the 
central government level.  (2) Emissions produced by 
the tobacco products as 
well as their relevant 
toxic information.  
      The competent 
authority at the central 
government level shall 
periodically and 
voluntarily disclose to 
the public the 
information received in 
pursuant to the preceding 
paragraph; and may send 
personnel to acquire 
samples for conducting 
inspections (tests).  
     The regulations  
relating to the contents, 
schedules, procedures and 
inspections (tests) of the 
information required to be 
reported and other 
relevant matters pursuant 
to the preceding two 
paragraphs shall be 
prescribed by the 
competent authority at the 
central government level.  
Article 9   
  The promotion or 
advertising of tobacco 
products shall not 
employ the following 
methods:  
(1) Advertising through 
radio, television, film, 
video, electronic signal, 
internet, newspaper, 
magazine, billboard, 
poster, leaflet, 
notification, 
announcement, ref erence Article 9   
  The promotion or 
advertising of tobacco 
products shall not 
employ the following 
methods:  
(1) Advertising through 
radio, television, film, 
video, electronic signal, 
internet, newspaper, 
magazine, billboard, 
poster, leaflet, 
notification, 
announcement, reference 1. Introductory text and text 
of Section 6 are adjusted.  
2. Article 13 of the FCTC 
Implementation Guidelines 
provides that “ It  is well 
documented that tobacco 
advertising, promotion and 
sponsorship increase 
tobacco use and that 
comprehensive bans on  15 manual, sample, posting, 
display, or through any 
other written, illustrated 
form, item or digital 
recording device.  
（2）Using journalist 
interviews or reports to 
introduce tobacco 
products, or using other 
people's identity without 
proper authorizatio n to 
conduct promotion  
(3) Using discount to sell 
tobacco products, or 
using other items as gift 
or prize for such sales.  
(4) Using tobacco 
products as gift or prize 
for the sale of other 
products or for the 
promotion of other 
events.  
(5) Packaging tobacco  
products together with 
other products for sale.  
(6) Distributing or selling 
tobacco products in forms 
of individual sticks, in 
loose packs or sheathed.  
(7) Using merchandises 
with brand names or 
trademarks identical or 
similar to tobacco 
products in condu cting 
promotion or advertising.  
(8) Using tea parties, 
meal parties, illustration 
conferences, testing 
events, concerts, lectures, 
sports or public interest 
events, or other similar 
methods to conduct 
promotion or advertising.   
（9）Sponsorship of any 
activity under  the name 
of tobacco company  or 
tobacco product .  
(10) Any other methods  
prohibited by competent 
authority at the central manual, sample, posting, 
display, or through any 
other written, illustrated 
form, item or digital 
recording device.  
(2) Using journalist 
interviews or reports to 
introduce tobacco 
products, or using other 
people's identity without 
proper authorization to 
conduct promotion.  
(3) Using discount to sell 
tobacco pr oducts, or 
using other items as gift 
or prize for such sales.  
(4) Using tobacco products 
as gift or prize for the 
sale of other products or 
for the promotion of 
other events.  
(5) Packaging tobacco 
products together with 
other products for sale.  
(6) Distrib uting or selling 
tobacco products in 
forms of individual 
sticks, in loose packs or 
sheathed.  
(7) Using merchandises 
with brand names or 
trademarks identical or 
similar to tobacco 
products in conducting 
promotion or advertising.  
(8) Using tea parties, meal 
parties, illustration 
conferences, testing 
events, concerts, lectures, 
sports or public interest 
events, or other similar 
methods to conduct 
promotion or advertising.  
(9) Any other methods  
prohibited by competent 
authority at the central 
government level t hrough 
public notice.  tobacco advertising, 
promotion and sponsorship 
decrease tobacco use.”  
Furthermore, tobacco 
companies often use 
different types of 
sponsorship activities, 
attempting to increase 
media exposure and to 
change perception  of 
tobacco companies by  
children, teenagers,  so that 
they readily embrace 
tobacco product s. In order 
to ban tobacco companies ’ 
using  of sponsorship as a 
method of tobacco 
advertisement,  and 
promotion, Section 9 of this 
Article is hereby added.  
3. Section 9 of  current Act 
is moved to Section 10.   
 
  16 government level through 
public notice.  
Article 10  The places for 
selling tobacco products 
shall, at conspicuous 
locations, post the 
warning images and texts 
required by Clause 1 , 
Section 2 of Article 6, 
Section 1 of Article 12 
and Article 13; the 
display of tobacco 
products or tobacco 
product containers s hall 
be limited to the 
necessary extent in 
allowing consumers to 
acquire information on 
brand names and prices 
of the tobacco products.  
The scopes, contents and 
methods of the posting 
and the displaying 
required by the preceding 
Section , as well as other 
matters need to be 
observed, shall be 
prescribed by the 
competent authority at 
the central government 
level.  Article 10  The places for 
selling tobacco products 
shall, at conspicuous 
locations, post the 
warning images and texts 
required by Paragraph 2 
of Article 6, Paragraph 1 
of Article 12 and Article 
13; the display of 
tobacco products or 
tobacco product 
containers shall be 
limited to the necessary 
extent in allowing 
consumers to acquire 
information on brand 
names and prices of the 
tobacco products.  
The s copes, contents and 
methods of the posting 
and the displaying 
required by the preceding 
paragraph, as well as 
other matters need to be 
observed, shall be 
prescribed by the 
competent authority at 
the central government 
level.  Texts of Sections 1  is 
revised.  
Article 11   
  No business premises 
shall provide customers 
with free tobacco 
products for the purpose 
of promoting or profit -
making.  Article 11   
  No business premises 
shall provide customers 
with free tobacco 
products for the purpose 
of promoting or profit -
making.  This article is not amended.   17 Chapter 3  
The Prohibition Of 
Smoking By Children, 
Minors, and Pregnant  
Women  Chapter 3  
The Prohibition Of 
Smoking By Children, 
Minors And Pregnant 
Women  Chapter name is not 
amended . 
Article 12  Persons 
under the age of eighteen  
and pregnant women 
shall not smoke.  
  
The parents, guardians or 
other people actually in 
charge of the care of 
persons under the age of 
eighteen  shall forbid the 
said persons to smoke.  Article 12  Persons 
under the age of eighteen 
shall not smoke.  
      Pregnant women 
shall not smoke.  
      The parents, 
guardians or other people 
actually in charge of the 
care of persons under the 
age of eighteen shall 
forbid the said persons to 
smoke.  Text of Section 2 is moved 
to and incorporated as 
Section 1.  
Article 13  No person 
shall provide tobacco 
products  and e -cigarettes  
to persons under the age 
of eighteen.  
No person shall 
force, induce or use other 
means to cause pregnant 
women  to smoke.  
 Article 13  No person 
shall provide tobacco 
products to persons under 
the age of eighteen.  
      No person shall 
force, induce or use other 
means to cause the 
pregnant woman to 
smoke.  In accordance with public 
survey regarding e -cigarette 
hazards prevention 
conducted by the HPA of 
MOHW in Ju ly, 2016, 93% 
in favor of ban of selling of 
e-cigarette to anyone under 
age of 18. In order for 
teenagers to be able to grow 
up in a smoke -free 
environment, and avoid 
hazards of cigarette product 
and e -cigarette, Section 1 is 
hereby amended.  
Article 14   
No per son shall 
manufacture, import,  
sell or display  candies, 
snacks, toys or any Article 14   
No person shall 
manufacture, import or 
sell candies, snacks, toys 
or any other objects in 1. In order to prevent  
public display  of product  
from becoming a 
regulatory loophole , 
Section 1 is  amended.  
  18 other objects in form 
of tobacco products.  
 
No person shall 
manufacture, import, 
sell or display e-
cigarettes or their 
components and 
substance or liquid to 
be used by them . 
However, products  
that passed registration 
examination procedure 
pursuant to the 
Pharmaceutical Affairs 
Act, thereby obtained 
drug permit or medical 
equipment permit, are 
not subject to these 
restrictions .  
 
No person shall sell or 
display tobacco 
product with floral, 
fruit, chocolate, mint 
or any other additives 
or flavors banned in 
accordance with public 
announcement.  form of tobacco 
products.  2. Study shows that health 
harm caused by e -cigarettes 
is no less than traditional 
cigarette product. If contain 
nicotine, level of addiction  
may be similar to 
traditional cigarette . Even if 
no nicotine is contained in 
the c -cigarettes, it can also 
include formaldehyde or 
acetaldehyde , and other 
chemical compounds which 
can be cancer -causing, and 
harms respiratory system. 
Furthermore, there are 
instances abroad shows risk 
of explosion.  
Since March 2009, 
substance used by e -
cigarettes or liquids that 
contain n icotine are 
regulated as drugs. 
Therefore, drug that does 
not obtain drug license in 
accordance to the relevant 
rule of the Pharmaceutical 
Affairs Act are banned 
drugs of the Pharmaceutical 
Affairs Act. Currently, 
there are no e -cigarettes  
authorized as sm oke 
cessation drug. 
Furthermore, in accordance 
with a July 2015’s public 
opinion survey on e -
cigarette prevention 
conducted by the HPA of 
the MOHW shows that  19 91% of all citizens are in 
favor that e -cigarette should 
further regulated. 73% are 
in favor of co mplete ban of 
e-cigarette  method of 
regulation. Therefore,  
Section 2 is added.  
However, in the event that  
the e -cigarettes contain 
nicotine or enters market 
after obtaining medical 
product authorization 
license or medical 
equipment license, they 
shall be regulated in 
accordance with the 
Pharmaceutical Affairs Act. 
Therefore, Section 2 is 
added , that no person shall 
manufacture, import, sell or 
display E -cigarettes or their 
components and substance 
or liquid to be used by 
them. However, products 
that passed  registration 
examination procedure 
pursuant to the 
Pharmaceutical Affairs Act, 
thereby obtained drug 
permit or medical 
equipment permit, are not 
subject to these restrictions . 
 
3. flavored cigarettes that 
add floral, fruit, chocolate, 
mint and other flavo rs into 
the cigarette to reduce 
harshness of smoke for new  20 smokers, and make it more 
receptive at at time of their 
first use of cigarette. This 
causes teenagers to be 
especially inclined to 
become addicted, and 
caused the time of to 
become addicted to redu ce 
from one year to half a year 
or few months. In order to 
prevent teenagers to 
become addicted after 
tasting flavored cigarette 
out of curiosity, Article 9 of 
FCTC and Article 10 of 
Implementation Guidelines 
recommend that member 
states to restrict the ad ding 
of the following into 
manufactured tobacco 
products: (1) ingredient that 
improve the taste of the 
product; (2) ingredient 
contain coloring property; 
(3) ingredient that makes 
persons feel that it has 
health effect; and (4) 
ingredient that relates to 
vitality or energy. By 
limiting the adding of 
above four ingredients, 
tobacco companies’ ability 
to use of these to increase 
attractiveness of tob acco 
product and expand under -
18 and non -smoker markets 
will be denied. Currently, 
the EU, US and other  21 advance d countries have 
passed law to completely 
ban the manufacturing, 
selling of flavored 
cigarettes. Section 3 is 
therefore added.  
Chapter 4  
Places Where Tobacco 
Use Are Restricted  Chapter 4  
Places Where Tobacco 
Use Are Restricted  Chapter name is not 
amended.  
Article 15   
Smoking is completely 
prohibited in the 
following places:  
（1）schools at all levels 
up to and including high 
school  and other places 
for the main purposes of 
educations or activities 
of children and youth ； 
(2) indoor areas of  
 universities and 
colleges, libraries, 
museums, art galleries, 
and other places where 
the culture or social 
education institutions 
are located; (3) the 
places where  
medical institutions, 
nursing homes, other 
medical care 
institutions, and other 
social welfare 
organizations are 
located;  
 (4) indoor areas of the 
government agencies Article 15  Smoking is 
completely prohibited in 
the following places:  
(1) schools at all levels up 
to and including high 
schools, children and 
youth welfare institutions 
and other places the main 
purposes of which are for 
educations or activities of 
children and youth;  
(2) indoor areas of 
universities and colleges, 
libraries, museums, art 
galleries, and other 
places where the culture 
or social education 
institutions are locat ed; 
(3) the places where 
medical institutions, 
nursing homes, other 
medical care institutions, 
and other social welfare 
organizations are located,  
with the exception of 
separate indoor smoking 
partitions equipped with 
independent air -
conditioning or 1. Although setting up of 
indoor smoking room 
conforms to the current 
“Rules on Setting up of 
Indoor Smoking Rooms”, 
secondhand smoke 
cannot be prevented, it 
can still emit from the 
room. Consider that 
FCTC and international 
trend of pushing for 
100% smoke -free 
premises, exception 
clause of Section 1, 
Clause 3 of this Article, 
excepti on clause  of 
Section 11, and Section 3 
regarding setting up of 
indoor smoking room and 
elderly welfare institution 
outdoor area is not 
subject to complete 
smoking ban  are hereby 
deleted.  
2. Bars, nightclubs, are 
considered as other 
indoor public recreation 
premises of Section 10, 
which are listed in  22 and state -owned 
enterprises;  
（5）Public transportation 
vehicles, taxis, sightseeing 
buses, rapid transit systems, 
stations and passenger 
rooms;  
(6) places for the  
  manufacturing, storage 
or sale of flammable and 
explosive items;  
(7) the business areas  
of banks, post offices 
and offices of 
telecommunication 
businesses;  
(8) places for indoor  
  sports, exercises or 
body -buildings;  
(9) classrooms,  
  reading rooms, 
laboratories, 
performance halls, 
auditoriums, exhibition 
rooms, conference halls 
(rooms) and the interior 
of elevators;  
（10）indoor areas of  
  opera houses, cinemas, 
audio -visual businesses, 
computer entertainment 
businesses,  bars, 
nightclubs, or other 
leisure entertainment 
locations open to the 
general public ;  
(11) indoor areas of  ventil ation systems or 
outdoor areas of the 
welfare institutions for 
the elderly ; 
(4) indoor areas of the 
government agencies and 
state-owned enterprises;  
(5) public transportation 
vehicles, taxis, 
sightseeing buses, rapid 
transit systems, stations 
or passenger rooms;  
(6) places for the 
manufacturing, storage or 
sale of flammable and 
explosive items;  
(7) the business areas of 
banks, post offices and 
offices of 
telecommunication 
businesses;  
(8) places for indoor sports, 
exercises or body -
buildings;  
(9) classrooms,  reading 
rooms, laboratories, 
performance halls, 
auditoriums, exhibition 
rooms, conference halls 
(rooms) and the interior 
of elevators;  
(10) indoor areas of opera 
houses, cinemas, audio -
visual businesses, 
computer entertainment 
businesses, or other 
leisure  entertainment Section 11 of current Act. 
For purpose of clarity, 
and conformity, they are 
amended to be included 
in Section 10.  
3. Hotels, shopping malls, 
restaur ants and other 
indoor premises are areas 
where people enter the 
most often. With respect 
to these premises, for the 
purpose of achieving no -
smoke environment, and 
prevent hazards of second 
hand smoking in all 
indoor premises, 
complete smoking ban 
should be  imposed upon 
these types of premises. 
No exception shall be 
provided. Therefore, the 
exception clause is 
removed, and texts are 
revised accordingly.   
  23 hotels, shopping malls, 
restaurants , cigar shops  
or other business 
locations for public 
consumption ; 
(12) indoor workplaces  
jointly used by three or 
more persons;  
(13) other indoor  
public places, as well as 
the places and 
transportation facilities 
designated and 
announced by the 
competent authorities at 
various levels of the 
government.  
 
The places mentioned in 
the preceding paragraph 
shall have conspicuous 
non-smoking signs at all 
of their entrances, and 
shall not supply 
smoking -related objects.  locations open to the 
general public;  
(11) indoor areas of hotels, 
shopping malls, 
restaurants or other 
business locations for 
public consumption, with 
the exceptions of those 
locations equipped with 
separate smoking 
partitions with 
independ ent air -
conditioning systems, 
semi -outdoor restaurants, 
cigar houses, bars and 
audio -visual businesses 
which are only open after 
9:00 pm and exclusively 
to persons beyond 18 
years of age;  
(12) indoor workplaces 
jointly used by three or 
more persons; and  
(13) other indoor public 
places, as well as the 
places and transportation 
facilities designated and 
announced by the 
competent authorities at 
various levels of the 
government.  
     The places  
  mentioned in the   
  preceding paragraph  
  shall have  
  consp icuous  
  non-smoking signs at  
  all of their   24   entrances, and shall  
  not supply  
  smoking -related   
  objects.  
 
Article 16   
 Smoking in the 
following places is 
prohibited except in the 
designated smoking 
areas, and  smoking is 
completely prohibited 
therein if no such 
smoking area is 
designated:  
(1) outdoor areas of  
 universities and 
colleges, libraries, 
museums, art galleries, 
and other places where 
the culture or social 
education institutions 
are located;  
（2）outdoor  stadiums, 
swimming pools and 
other leisure 
entertainment locations 
open to the general 
public;  
(3) outdoor areas of the 
welfare institutions for 
the elderly;  
(4) other places and 
transportation facilities 
designated and 
announced by the 
competent authorit ies at Article 16   
 Smoking in the 
following plac es is 
prohibited except in the 
designated smoking 
areas, and smoking is 
completely prohibited 
therein if no such 
smoking area is 
designated:  
(1) outdoor areas of 
universities and colleges, 
libraries, museums, art 
galleries, and other 
places where the cultu re 
or social education 
institutions are located;  
(2) outdoor stadiums, 
swimming pools and 
other leisure 
entertainment locations 
open to the general 
public;  
(3) outdoor areas of the 
welfare institutions for 
the elderly; and  
(4) other places and 
transportati on facilities 
designated and 
announced by the 
competent authorities at 
various levels of the 
government.  Texts of the introductory 
Section and Clause 2 of 
Section 3 are amended.  
  25 various levels of the 
government.  
 
The places mentioned 
in the preceding Section  
shall have conspicuous 
signs at all of their 
entrances and other 
appropriate locations 
indicating non -smoking 
or smoking is prohibited 
outside the smoking area, 
and sha ll not supply 
smoking -related objects 
except within of the 
smoking area.  
The designation of 
smoking area pursuant to 
Section  1 shall observe 
the following 
regulations:  
(1) the designated 
smoking area shall have 
conspicuous signs and 
marks;  
 (2) the designa ted  
smoking area shall not 
occupy more than one -
half of the indoor and/or 
outdoor areas of its 
respective places, and the 
indoor smoking room 
shall not be located at the 
necessary passageway  
where people pass by .       The places 
mentioned in the 
preceding paragraph 
shall have conspicuous 
signs at all of their 
entrances and other 
appropriate locations 
indicating non -smoking 
or smoking is prohibited 
outside the smoking area, 
and shall not supply 
smoking -related obje cts 
except within of the 
smoking area.  
      The designation of 
smoking area pursuant to 
Paragraph 1 shall 
observe the following 
regulations:  
(1) the designated smoking 
area shall have 
conspicuous signs and 
marks;  
(2) the designated  
smoking area shall not  
occupy more than one -
half of the indoor and/or 
outdoor areas of its 
respective places, and the 
indoor smoking room 
shall not be located at the 
necessary passageway.  
Article 17  Although 
not listed in either 
Paragraph 1 of Article 15 Article 17  Although not 
listed in either Paragraph 
1 of Article 15 or Texts of Sections 1 and 2 
are revised.   26 or Paragraph 1 of the 
preceding article, 
smoking is pro hibited in  
place where  it is 
designated by the owners 
or persons in charge of 
such place to be non -
smoking.  
Smoking is 
prohibited in the indoor 
areas where pregnant 
women or children 
younger than three years 
of age are present.  Paragraph 1 of the 
preceding article, 
smoking is prohibited at 
the place where it is 
designated by the owners 
or persons in charge of 
such place to be non -
smoking.  
Smoking is 
prohibited in the indoor 
areas where pregnant 
women or children 
younger than three years 
of age are present.  
Article 18  The person 
in charge of a place 
where smoking is 
prohibited or restricted, 
as well as the employees 
thereof, shall stop those 
who smoke in the non -
smoking places listed in 
Articles 15 or Article 16 , 
or those who under the 
age of eighteen  to enter 
the smoking areas.  Other 
on-site persons may also 
dissuade those who 
smoke.  
For the purpose of 
executing the preceding  
Section  in dissuading not 
to smoke  or pursuant to 
Article 13 , dissuading  
others from supplying 
cigarette products or e -
cigaret tes, and suffered 
harmed thereof , central Article 18  The person 
in charge of a place 
where smoking is 
prohibited or restricted, 
as well as the employees 
thereof, shall stop those 
who smoke in the non -
smoking places listed in 
Articles 15 and 16 , or 
those who under the age 
of eighteen  to enter the 
smoking areas.  
Other on -site 
persons may dissuade 
those who smoke in non -
smoking places.  1. Texts of original Section 
2 is amended  and 
merged into Section 1   
2. Because in actual 
practice,  when citizens 
request others to reframe 
from smoking or sellers  
who request for 
identification have  
suffered personal harm s. 
In order to protect 
persons who suffered 
harm because of 
compliance of tobacco 
hazard prevention policy, 
it is necessary to provide 
concrete rules, establish 
necessary preventive 
systemic measur es, in 
order to protect their 
rights, and prevent 
unwarranted violence. 
Section 2 is here by 
added.    27 competent authority may 
provide  necessary legal 
and medical support and 
assistance.  
Rules related to the 
legal and medical support 
and assistance of 
preceding section, shall 
be prescribed by the 
central competent 
authority.  3. Concrete matters 
regarding assistances, 
the central competent 
authority is authorized to 
prescribe rules. Section 3 
is hereby added.  
 
Article 19   
The competent 
authorities of the cities 
with provincial status and 
at the county (city) level 
shall periodically  send 
personnel to inspect the 
places listed in Articles 
15 and 16, as well as the 
matters relating to the 
establishments and 
administrations of  the 
smoking areas.  Article 19   
  The competent 
authorities of the cities 
with provincial status and 
at the county (city) level 
shall periodically  send 
personnel to inspect the 
places listed in Articles 
15 and 16, as well as the 
matters relating to the 
establishments and 
administrations of the 
smoking areas.  This article is not amended  
Chapter 5  Education And 
Publicizing Campaign 
Against Tobacco 
Hazards  Chapter 5  Education And 
Publicizing Campaign 
Against Tobacco 
Hazards  Name of this chapter is not 
amended  
Article 20  Government 
agencies and schools 
shall actively engage in 
educations and 
publicizing campaign 
against tobacco hazards.  Article 20  Government 
agencies and schools 
shall actively engage in 
educations and 
publicizing campaign 
against tobacco hazards.  This article is not amended  
Article 21  Medical 
institutions, mental 
health counseling 
institutions and public Article 21  Medical 
institutions, mental 
health counseling 
institutions and public This article is not amended   28 interest groups may 
provide services on quit -
smoking.  
The regulations for 
subsidizing and 
rewarding the services 
pursuant to the  preceding 
paragraph shall be 
prescribed by the 
competent authorities at 
the various levels of the 
government.  interest groups may 
provide services on quit -
smoking.  
The regul ations for 
subsidizing and 
rewarding the services 
pursuant to the preceding 
paragraph shall be 
prescribed by the 
competent authorities at 
the various levels of the 
government.  
Article 22  The images 
of smoking shall not be 
particularly emphasized 
in television programs, 
drama or theatrical 
performances, audio -
visual singing, 
professional sports 
events, and other 
performances.  
 Article 22  The images 
of smoking shall not be 
particularly emphasized 
in television programs, 
drama  or theatrical 
performances, audio -
visual singing and 
professional sports 
events.  This article is slightly 
adjusted.  
 
Chapter 6  Penal 
Provisions  Chapter 6  Penal 
Provisions  Name of this chapter is not 
amended  
Article 2 3 Importer or 
manufacturer in violation 
of provisions set forth in 
all Sections of Article 9 
shall be punished by a 
fine in an amount of no 
less than NTD 5,000,000 
but no more than NTD 
25,000,000. Repeated 
violators may be fined 
independently for each 
violation.  Violator that 
has been penalized 3 Article 23  Any person 
in violation of the 
provisions set forth in 
Article 5 or Paragraph 1 
of Article 10 shall be 
punished by a fine in an 
amount of no less than 
NTD 10,000 but no more 
than NTD 50,000. 
Repeated violators may 
be fined continuously 
and independently for 
each violation.  1. Numbering of article 
changed.  
 
2. Added that pursuant to 
Section 1, a violator that 
has been fined 3 times, 
shall be punished by 
suspension of import, or 
manufacture for no less 
than 1 year, and no more  
than 3 years.  
  29 times, shall be subject to 
a punishment of order to 
suspend manufacture, 
import for no less than 1 
year and no more than 3 
years.  
 
 Any person in the business 
of advertising or mass 
communication which 
produce advertisements 
for tobacco product s or 
accept them for 
broadcasting, 
dissemination or printing 
in violation of the 
subsections listed in 
Article 9 shall be 
punished by a fine at an 
amount of no less than 
NTD 200,000 but no 
more than NTD 
1,000,000, and shall be 
fined for each violations.  
 
  Any person in violation 
of the subparagraphs 
listed in Article 9, unless 
otherwise provided for 
by the preceding two 
Sections, shall be 
punished by a fine at an 
amount of no less than 
NTD 100,000 but no 
more than NTD 500,000, 
and shall be fined for 
each i nstance of 
violation.  3. Furthermore, Section 1, 
Section 3, corresponding to 
regulations of 
administrative fines, 
“continuous” is hereby 
deleted, in order to meet 
legal standard usage.   30 Article 24 Manufacturers or 
importers in violation of 
Sections 1 and 2  of 
Article 6 or Sections 1 of 
Article 7 shall be 
punished by a fine in an 
amount of no less than 
NTD 1,000,000 but no 
more than NTD 
5,000,000, and shall be 
ordered to recall such 
tobacco products within a 
specified period of time. 
Those who failed to 
recall within the 
specified period of time 
shall be fined 
independently for each 
violation. The tobacco 
products found to be in 
violation shall be 
confiscated and 
destroyed.  
Any person who 
sells tobacco products in 
violation of Sections 1 
and 2  of Article 6 or  
Section 1, Section 1 of 
Article 7 shall be 
punished by a fine in an 
amount of no less than 
NTD 10,000 but no 
more than NTD 50,000.  Article 24 Manufacturers or 
importers in violation of 
Paragraphs 1 and 2 of 
Article 6 or Paragraph 1 
of Article 7 shall be 
punished by a fine in an 
amount of no less than 
NTD 1,000,000 but no 
more than NTD 
5,000,000, and shall be 
ordered to recall such 
tobacco products within a 
specified period of time. 
Those who failed to 
recall within the 
specified period of time 
shall be fi ned 
continuously and 
independently for each 
violation. The tobacco 
products found to be in 
violation shall be 
confiscated and 
destroyed.  
Any person who 
sells tobacco products as 
in violation of 
Paragraphs 1 or 2 of 
Article 6 or Paragraph 1 
of Article 7 shall be 
punished by a fine in an 
amount of no less than 
NTD 10,000 but no more 
than NTD 50,000.  Corresponding to 
regulations of 
administrative fines, 
“continuous” is hereby 
deleted, in order to meet 
legal standard usage.  
Article 25  Any person 
in violatio n of Section 1 
of Article 8 , failed to 
declare, or failed to Article 25  Any person 
in violation of Paragraph 
1 of Article 8 shall be 
punished by a fine at an 1. tobacco  product 
manufacturer and 
importer have duty to 
declare tobacco product  31 declare in accordance 
with time limit, method 
or procedure provided in 
Section 3 of Article 8, 
shall be punished by a 
fine at an amount of no 
less than NTD 100,000 
but no more than NTD 
500,000, a nd shall be 
order to  correct  within a 
specified period of time. 
Those who failed to 
correct  within the 
prescribed time , shall be 
fined for each violation 
for each failure to 
comply.  
Any person who 
evades, obstructs or 
refuses the sampling and 
investigating  (testing) by 
the competent authority 
at the central government 
level pursuant to Section 
2 of Article 8 shall be 
punished by a fine at an 
amount of no less than 
NTD 100,000 but no 
more than NTD 500,000 ; 
the same applies to 
failure to provide the 
original test record or 
other related documents 
or files.  amount of no less than 
NTD 100,000 but no 
more than NTD 500,000, 
and shall be order to 
report within a specifi ed 
period of time. Those 
who failed to report 
within the specified 
period of time shall be 
fined repeatedly and 
continuously for each 
failure to comply.  
Any person who 
evades, obstructs or 
refuses the sampling and 
investigating (testing) by 
the competent a uthority 
at the central government 
level pursuant to 
Paragraph 2 of Article 8 
shall be punished by a 
fine at an amount of no 
less than NTD 100,000 
but no more than NTD 
500,000.  ingredient and emission 
data in accordance with 
Article 8. Failure to 
declare required content, 
use of correct format or 
failure to timely declare 
by the manufacturer and 
importer, is considered as 
failure to report. 
Therefore, in Section 1, it 
is clearly provided that 
failure to declare, failure 
to declare substance, to 
observe declaration 
procedure, or failure to 
timely declare, shall be 
subject to the same 
penalty. Furthermore, in 
conformity with 
regulations of 
administrative penalty, 
“continuous” is hereby 
deleted, in order to 
conform to legal standard 
usage.  
 
2. Next, considering that 
the purpose of tobacco 
product declaration is to 
reduce hazards to 
consumers’ health, by 
making tob acco product 
related information 
transparent. Tobacco 
ingredient and toxicity 
information and other 
declaration information 
should be based on  32 original test records, and 
declared accordingly by 
the tobacco product 
manufacturer, importer. 
However, in practi ce, 
some companies do not 
enclose actual test 
records, and provided 
ingredient and data out of 
thin air, thereby causing 
public information 
regarding tobacco 
ingredient to be of little 
referential use to 
consumers. The practice 
of ignoring violators is 
unfair to the law abiding 
companies. Therefore, 
failure to supply original 
inspection record , other 
related information, shall 
be viewed similarly . 
 
Article 26  
  Manufacture or import  of 
products of  Sections 1 
and 2 of Article 14 shall 
be punished by a fine at 
an amount of no less than 
NTD 50,000  but no more 
than NTD 250,000  and 
shall be ordered to recall 
such tobacco products 
within a specified period 
of time. Failure to recall 
within the prescribed 
time shall be fined for 
every single violation.  Article 26  
Manufacturers or 
importers in violation of 
any subparagraphs of 
Article 9 shall be 
punished by a fine at an 
amount of no less than 
NTD 5,000,000 but no 
more than NTD 
25,000,000, and shall be 
fined repeatedly and 
continuously for every 
single violation.  
Any person in the 
business of advertising or 1. Article numbering 
changed.  
2. Considering that this 
Act imposes only a 
penalty of fine of no 
less than TWD 10,000 
and no more than TWD 
50,000 on manufacturer 
and importer that 
manufacture, import or 
sell candy, desert, toy in  
the shape of tobacco 
product or e -cigarette  or 
additive cigarettes , and 
that no less than TWD  33   Sale or display of 
products in violation of 
Article 14 shall be 
subject to a fine no less 
than TWD 10,000  and no 
more than TWD 50,000 .  
 mass communication 
which produce 
advertisements for 
tobacco products or 
accept them for 
broadcasting, 
dissemination or printing 
in violation of the 
subparagraphs listed in 
Article 9 shall be 
punished by a fine at an 
amount of no less than 
NTD 200,000 but no 
more than NTD 
1,000,000, and shall be 
fined for each violations.  
Any pe rson in 
violation of the 
subparagraphs listed in 
Article 9, unless 
otherwise provided for 
by the preceding two 
paragraphs, shall be 
punished by a fine at an 
amount of no less than 
NTD 100,000 but no 
more than NTD 500,000, 
and shall be fined 
repeatedly and 
continuously for each 
violations.  1,000 and no more than 
TWD 3,000 upon the  
vendor, the penalties are 
manifestly too lenient.  
Therefore, Section 1 
and Section 2 increase 
the fines, in order to 
curb illicit behavior. 
Furthermore, 
corresponding to 
regulations of 
administrative fines, 
“continuous” is deleted, 
in order to conform to 
legal standard usage.  
 
3. Empirical evidence 
shows that importer or 
exporter often use 
identity of natural 
persons to argu e that 
they are not routine 
manufacturer or 
importer, causing 
difficulty to inspection. 
For avoidance of 
dispute, text  of ‘entities’ 
(i.e. manufacturer, 
importer etc.) ’ is 
deleted . 
 
Article 2 7 Any person 
in violation of Article 5 
or Section 1 of Article 10 
shall be punished by a 
fine at an amount no less 
than TWD 10,000 and no 
more than TWD 50,000, Article 28  Any person 
in violation of Paragraph 
1 of Article 12 shall 
receive quit -smoking 
education. For violators 
who are under the age of 
eighteen and unmarried, 1. Article numbering 
changed.  
2. Corresponding to 
regulations of 
administrative penalty, 
“continuous” is deleted, 
in order to conform to  34 and may be fined for 
each violations.  
       their parents or guardians 
shall be held responsible 
to have the violators to 
attend the educational 
programs.  
Any person who, 
after being duly  notified, 
fails to attend the 
educational program 
without justifiable cause 
shall be punished by a 
fine at an amount of no 
less than NTD 2,000 but 
no more than NTD 
10,000, and shall be 
fined repeatedly and 
continuously for each 
failure to attend. For 
violators under the age of 
eighteen and unmarried, 
the punishment shall be 
imposed upon their 
parents or guardians.  
The educational 
program referred to in 
the first paragraph shall 
be prescribed by the 
competent authority at 
the central government 
level.  legal usage.   
Article 28  Any person 
in violation of Article 13 
shall be punished by a 
fine at an amount of no 
less than NTD  10,000 
but no more than NTD 
50,000.  
 Article 29  Any person 
in violation of Article 13 
shall be punished by a 
fine at an amount of no 
less than NTD 10,000 but 
no more than NTD 
50,000.  1. Numbering of the Article 
is revised.  
2. For the purpose of 
supervising sellers to 
ensure they adhere to 
social responsibility of 
protecting children and 
teenagers, strengthening  35 Employee of venue of 
sale of tobacco product, 
in violation of Section 1 
of Article 13, in addition 
to fine the individual 
who committed the 
offence   pursuant to 
the preceding Section, 
fine of the preceding 
Section sha ll also be 
imposed upon the owner 
of the venue.  
 
Gross violation of 
Section 1, Article 13 or 
repeat violation within 
one year, shall be 
punished by a fine at an 
amount of no less than 
NTD 50,000 but no more 
than NTD 250,000.  training of the 
employees, other than to 
provide penalty upon 
employees, section 2  is 
added  also to impose 
fines upon store owners, 
for his/her failure to 
supervise.  
3. For purpose of 
strengthening the ability 
to avoid hazards of 
tobacco for those less 
than age of 18, Section 3 
is hereby added. Penalty 
for gross violator or  
repeat violator for 
supplying cigarette to 
less tha n age of 18 in 
period of less than 1 year 
is increased.  
 
Article 29  Owners or 
employees circumvent, 
obstruct or refuse the the 
competent authority to 
inspect pursuant to 
Article 19 shall be 
subject to a fine at an 
amount of no less than 
NTD 10,000 but no  more 
than NTD 50,000.   1. New Article.  
2. According to practical 
experience, owner or 
employee of Article 15, 
and Article 16 premises 
often circumvent, 
obstruct or refuse health 
inspectors from entering 
no smoking premises, 
thereby causing the 
effect of smoking  
hazard to be limited.  
Article 30  Violation 
of Article 11 of this Act 
shall be punished with a 
fine no less than TWD Article 27  
Violation of Article 11 of 
this Act shall be 
punished with a fine no Article number changed.   36 2,000 and no more than 
10,000.  less than TWD 2,000 and 
no more than 10,000.  
Article 31 Any person  
under age of 18  in 
violation of Section 1 of 
Article 12 shall receive 
quit-smoking education. 
For persons who are 
under the age of eighteen  
and unmarried, their 
parents or guardians shall 
be held responsible to 
have the violators to 
attend the educational 
programs.  
      Any person who, 
after being duly notified, 
fails to attend the 
educational program 
without justifiable cause 
shall be punis hed by a 
fine at an amount of no 
less than NTD 2,000 but 
no more than NTD 
10,000, and shall be 
fined for each failure to 
attend. For persons  under 
the age of eighteen  and 
unmarried, the 
punishment shall be 
imposed upon their 
parents or guardians.  
  The edu cational program 
referred to in the First 
Section shall be 
prescribed by the 
competent authority at Article 28 Any person in 
violation of Paragraph 1 of 
Article 12 shall receive 
quit-smoking education. 
For violators who are under 
the age of eighteen and 
unmarried, their parents or 
guardians shall be held 
responsible to have the 
violators to attend the 
educational programs.  
Any person who, after 
being duly notified, fails to 
attend the educational 
program without justifiable 
cause shall be punished by 
a fine at an amount of no 
less than NTD 2,000 but no 
more than NTD 10,000, 
and shall be fined 
repeatedly and 
continuously for each 
failure to attend. For 
violators under the age of 
eighteen and unmarried, the 
punishment shall be 
imposed upon their parents 
or guardians.  
The educational 
program referred to in 
the first paragraph shall 
be prescribed by the 
competent authority at 
the central government 
level.  1. Article number changed.  
2. Text of Section 1 is 
revised to conform with 
amendmen t of Article 12.  
3. In Section 2, 
corresponding to 
regulations of 
administrative penalty, 
“continuous” is deleted, 
in order to conform to 
legal usage.   
  37 the central government 
level.  
Article 3 2 Any person in 
violation of Section 1 of 
Article 15, or Section 1 of 
Article 16 shall be subject 
to a fine of no less than 
TWD 2,000 and no more 
than TWD 10,000.  
 
  Any person in violation 
of Section 2 of Article 15, 
Section 2 or 3 of Article 
16, shall be subject to a 
fine of no less than TWD 
10,000 and no more than 
TWD 50,000, and shall be 
ordered to correct within 
the prescribed time. 
Failure to correct with the 
prescribed time may be 
fined for each violation.  
   
 
 Article 3 1 Any person in 
violation of Section 1 of 
Article 15, Section 1 of 
Article 16, or Section 1, 2 
of Article 17 , shall be 
subject to a fine of no less 
than TWD 2,000 and no 
more than TWD 10,000.  
 1.  Article number 
changed . 
2. Text of Section 2 is 
amended. Furthermore, 
corresponding to legal 
standard, the text is 
revised to as “fined for 
each violation.”  
3. Text of Section 3 is 
revised . 
Article 33   
  Owner, employee of no 
smoking premise who 
violated provisions of 
Section 1, Article 18, who 
failed to comply after the 
competent authority 
issued advisory notice, 
shall be punished by a 
fine at an amount of no 
less than NTD 2,000 but 
no more than NTD 
10,000, and shall be 
ordered to correct within 
a specified period of time. 
Those who failed to 
correct within the 
specified period of time 
may be fined for each 
failure to correct.   1. New article.  
2. In order to ensure owner 
and employee of no 
smoking premises 
comply with the duty to 
dissuade provided in 
Article 18, and to ensure 
that the no smoking 
premises provided in 
this Act can be 
implemented, penalty 
for owners and 
employees of no 
smoking premise that 
fail to perform the duty 
to dissuade is added.  
Article  34  Any person 
who violates this Act and 
is punished pursuant to Article 32  Any person 
who violates this Act and 
is punished pursuant to Article number changed .  38 the regulations 
prescribed in Article 23 
to the preceding article, 
his or her personal 
identity and the manner 
of violation could at the 
same time be publicized.   the regulations 
prescribed in Article 23 
to the preceding article, 
his or her personal 
identity and the manner 
of violation could at the 
same time be publicized.   
Article 35  The 
penalties prescribed by 
this Act, except for 
Article 25 which shall be  
punished by the 
competent authority at 
the central government 
level, shall be punished 
respectively by the 
competent authorities of 
the cities with provincial 
status and at the co unty 
(city) level.  Article 33   The 
penalties prescribed by 
this Act, except for 
Article 25 which shall be  
punished by the 
competent authority at 
the central government 
level, shall be punished 
respectively by the 
competent authorities of 
the cities with p rovincial 
status and at the county 
(city) level.  Article number changed.  
Article 3 6  Citizens may 
elucidate the facts or 
enclose evidence to 
directly -controlled cities, 
counties (cities) 
competent authority to 
report instances of 
violation of this Act.  
  Directly -controlled cities, 
counties (cities) 
competent authority shall 
keep the identity of 
reporter confidential. If 
the preceding report has 
been confirmed to be 
truthful and fine is 
imposed, if the amount of 
fine reaches a certain  1. New Article.  
2. Considering Article 67 
of Waste Disposal Act, and 
Article 66 -4 of the Water 
Pollution Prevention Act, 
report reward system, 
funded by fines to be set 
aside is added. Section 1 
and Section 2 of thi s Article 
provide that citizens may 
report violations of this 
Act, and if the report is 
confirmed to be truthful and 
amount of fine reaches a 
specific amount, fine can be 
set aside as reward to be 
provided to the reporter.  
3. For purpose of  39 amount, a specific 
percentage of the actual 
total of received fine 
shall be allocated to 
become reward for the 
citizen reporter.  
Rules on the qualification 
of the reporter who can 
file report and to be 
rewarded pursuant to the 
preceding Paragraph, 
proportion of reward to 
be allocated, method of 
distribution, and other 
related matters shall be 
prescribed by competent 
authority of dir ectly -
controlled cities, counties 
(cities).  
 clarifying the ope ration of 
reporting reward, Section 3 
is added to delegate the 
making of related rules on 
reward.  
 
Chapter 7 Supplementary 
Provisions  Chapter 7 Supplementary 
Provisions  Name of chapter not 
amended.  
Article 37 The Health 
and Welfare Surcharges 
collected in pursuant to 
Article 4 is to be  
allocated for the 
following matters  by the 
tobacco control and 
public health foundation  
set up by central 
government agency : 
1. Cancer prevention;  
2. Rare disease medical 
expenses;  
3. Central and 
municipal smoking Article 34  The Health 
and Welfare Surcharges 
collected in pursuant to 
Article 4 which are 
allocated to central or 
local governments for 
tobacco control and 
public health shall be 
used by the competent 
authority at the central 
government level to set  
up a foundation in 
handling the relevant 
affairs of tobacco control 
and public health.  1. number of article 
changed.  
2. rare disease medical 
expense and cancer 
prevention are within the 
scope of fund for tobacco 
hazards prevention and 
health care. The Article is 
revised accordingly.  
  40 hazards prevention; 
and  
4. Central and 
municipal health 
care.  
The regulations 
regarding the collections, 
expenditures, 
managements and uses of 
the foundation mentioned 
in the preceding 
paragraph shall be 
prescribed by the 
Executive  Yuan.  The regulations 
regarding the collections, 
expenditures, 
managements and uses of 
the foundation mentioned 
in the preceding 
paragraph shall be 
prescribed by the 
Executiv e Yuan.  
Article 38  Except the 
implementation date for 
Section 7 of Article 4, 
Section 2 of Article 6, 
and Section 3 of Article 
14 shall be otherwise 
prescribed by the 
Executive Yuan, all 
provisions shall take 
effect on the date of  
promulgation of this Act.  Article 35  This Act 
shall come into force six 
months  from the date of 
promulgation.   
Except the effective 
date for Article 4 shall be 
otherwise prescribed by 
the Executive Yuan, all 
provisions amended on 
June 15, 2007 shall take 
effect eighteen months 
after the promulgation of 
this Act.  
Amendment to 
Article  4 of this Act on 
January 12, 
2009,effective date 
prescribed by the 
Executive Yuan.  1. Article number changed.  
2.Considering that 
regulations of Article 4 
imposes HST , Article 6 
has enlarged the area of 
label on tobacco product 
container and imposed 
plain packaging, and 
Section 3 of Article 14 bans 
display and selling of 
additives  tobacco products, 
because changes from 
current situation are 
extensive, industry needs 
time to observe the law, 
and competent authority 
needs time to publicize. 
Therefore, other than rules 
to be implemented 
pursuant to determination 
of Executive Yuan, all 
other provisions are to 
become effective at time of 
date of promulgation.   41