內 容
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一、依據教育部115年5月18日臺教綜(五)字第1150049803號函辦理。
二、菸害防制法第15條規定，全面禁止電子煙等類菸品，並嚴格管制符合菸品定義之新形態菸草產品(包含加熱菸)。
製造輸入最高罰5,000萬 ；廣告最高罰 200 萬；販賣展示最高罰 100 萬；使用者罰 2,000 至 1 萬元。
三、為避免觸法，請詳閱「電子煙與加熱菸外觀辨識方式及說明」簡報。
**Announcement Regarding the Prevention of Tobacco-Related Offenses**
**I. Basis for Implementation**
This announcement is issued in accordance with the guidelines provided by the Ministry of Education in its official letter No. 1150049803 dated May 18, 2026.
**II. Provisions of the Tobacco Hazards Prevention Act**
Article 15 of the Tobacco Hazards Prevention Act mandates a comprehensive ban on electronic cigarettes and similar tobacco products. Additionally, it imposes strict regulations on new forms of tobacco products that meet the definition of tobacco items (including heated tobacco products).
- The maximum penalty for manufacturing or importing such products is NT$50 million.
- The maximum penalty for advertising is NT$2 million.
- The maximum penalty for displaying products for sale is NT$1 million.
- Users may be fined between NT$2,000 and NT$10,000.
**III. Preventing Legal Violations**
To avoid legal repercussions, please carefully review the presentation titled "Identification and Explanation of Electronic Cigarettes and Heated Tobacco Products."
**Respectfully,**
**Office of Student Affairs**
**Tzu Chi University** |
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