The Tobacco and Alcohol Administration Act Article 25
The maximum level of nicotine and tar in tobacco shall not exceed the limits set by the Tobacco Hazards Prevention Act.
中文原文 菸酒管理法第25條
菸之尼古丁及焦油最高含量，不得超過菸害防制法之規定。
English translation for reference only; the Chinese text prevails. Not legal advice.