Enforcement Rules of the Tobacco and Alcohol Administration Act Article 19
The "disqualified tobacco or alcohol materially injurious to human health" as referred to in Article 41, Paragraph 2 of the Act shall mean tobacco and alcohol contaminated or containing ingredients other than the required ones, which are hazardous to human health and have caused or are likely to cause illness to users.If any seriously injurious tobacco and alcohol is discovered, the health authority shall give immediate notice to the central, municipal, or county /city competent authority for taking necessary actions.
中文原文 菸酒管理法施行細則第19條
本法第四十一條第二項所稱劣菸、劣酒有重大危害人體健康，指菸酒受污染，或含有應有成分以外對人體健康有害之其他物質，致使用者發生疾病或有致病之虞者。
衛生主管機關發現重大危害人體健康之菸酒時，應立即通知中央及直轄市或縣（市）主管機關為必要之處置。
衛生主管機關發現重大危害人體健康之菸酒時，應立即通知中央及直轄市或縣（市）主管機關為必要之處置。