一、依據教育部國民及學前教育署 114 年 6 月 5 日臺教國署學字第 1140052270 號函辦理。

二、依「菸害防制法」第 15 條第 1 項第 3 款及同條第 2 項規定，任何人不得輸入電子煙或未經核定通過健康風險評估審查之指定菸品(加熱菸)及其必要之組合元件。目前尚無經衛生福利部核定通過之指定菸品及其必要組合元件，違法輸入之業者最高可處新臺幣 5 千萬元罰鍰，旅客攜帶加熱菸入境者處新臺幣 5 萬元至 500 萬元罰鍰。

三、衛生福利部為強化非本國籍入境旅客之宣導，已製作完成「禁止攜帶電子煙或加熱菸入境」之英日韓三國語言版本宣導單，宣導單如附件。

Ministry of Health and Welfare has produced a promotional leaflet in English, Japanese, and Korean versions regarding the "Ban on Bringing E-cigarettes or Heated Tobacco Products into Taiwan."

This is in accordance with the Ministry of Education’s National and Preschool Education Department's letter No. 1140052270 issued on June 5, 2025.

According to Article 15, Paragraph 1, Subparagraph 3 and Paragraph 2 of the Tobacco Hazards Prevention Act, no person may import e-cigarettes or any designated tobacco products (heated tobacco) and their essential components that have not been approved through a health risk assessment. Currently, there are no designated tobacco products or their necessary components approved by the Ministry of Health and Welfare. Enterprises that violate this regulation may face a fine of up to NT$50 million. Passengers bringing heated tobacco products into Taiwan may face a fine ranging from NT$50,000 to NT$5 million.

To strengthen the publicity for foreign nationals entering Taiwan, the Ministry of Health and Welfare has completed the production of the promotional leaflet in English, Japanese, and Korean versions regarding the "Ban on Bringing E-cigarettes or Heated Tobacco Products into Taiwan." The leaflet is attached.