According to Article 15, Paragraph 1, Subparagraph 3; and Article 15, Paragraph 2 of the Tobacco Hazards Prevention Act, no person shall import e-cigarettes or designated tobacco products (such as heated tobacco) and their essential components unless they have passed the health risk review required by law. At present, no designated tobacco products or their essential components have been approved by the Ministry of Health and Welfare. Businesses that illegally import such products may be fined up to NT$50 million, whereas travelers bringing heated tobacco products into Taiwan will be fined between NT$50,000 and NT$5 million.
