Enforcement Rules of the Tobacco and Alcohol Administration Act Article 2
"Tobacco" set forth in Article 3, Paragraph 1 of the Act is classified into the following categories:1.Cigarettes: Tobacco products made of cut, processed tobacco leaves wrapped in tobacco paper, with or without filter tip.2.Cut tobacco: Finely cut and processed tobacco leaves used for smoking.3.Cigars: Long rolls of processed tobacco leaves with the filler leaves making up the center of rolled cigars which are covered with binder leaves and then wrapper leaves, or unrolled cigars primarily made of cigar leaves, giving off a distinctive cigar aroma.4.Snuff: Tobacco with added spices, and then dried and ground into powder used for smelling or application on gums or tongue apex.5.Chewing tobacco: Irregular small lumps or pieces of tobacco made from tobacco leaves soaked in spiced juice, used for chewing.6.Other tobacco products: Those other than the products set forth in the preceding five subparagraphs.The term "tobacco substitutes" used in Article 3, Paragraph 1 of the Act shall refer to other natural plants containing nicotine, used as substitutes for tobacco.
中文原文 菸酒管理法施行細則第2條
本法第三條第一項所稱菸，分類如下：
一、紙（捲）菸：指將菸草切絲調理後，以捲菸紙捲製，加接或不加接濾嘴之菸品。
二、菸絲：指將菸草切絲，經調製後可供吸用之菸品。
三、雪茄：指將雪茄種菸草調理後，以填充葉為蕊，中包葉包裹，再以外包葉捲包成長條狀之菸品，或以雪茄種菸葉為主要原料製成，菸氣中具有明顯雪茄香氣之非葉捲雪茄菸。
四、鼻菸：指將菸草添加香味料調理並乾燥後磨成粉末為基質製成，供聞嗅或塗敷於牙齦、舌尖吸用之菸品。
五、嚼菸：指將菸草浸入於添加香味料之汁液調理後，製成不規則之小塊或片狀，供咀嚼之菸品。
六、其他菸品：指前五款以外之菸品。
本法第三條第一項所稱代用品，指含有尼古丁，用以取代菸草做為製菸原料之其他天然植物。
一、紙（捲）菸：指將菸草切絲調理後，以捲菸紙捲製，加接或不加接濾嘴之菸品。
二、菸絲：指將菸草切絲，經調製後可供吸用之菸品。
三、雪茄：指將雪茄種菸草調理後，以填充葉為蕊，中包葉包裹，再以外包葉捲包成長條狀之菸品，或以雪茄種菸葉為主要原料製成，菸氣中具有明顯雪茄香氣之非葉捲雪茄菸。
四、鼻菸：指將菸草添加香味料調理並乾燥後磨成粉末為基質製成，供聞嗅或塗敷於牙齦、舌尖吸用之菸品。
五、嚼菸：指將菸草浸入於添加香味料之汁液調理後，製成不規則之小塊或片狀，供咀嚼之菸品。
六、其他菸品：指前五款以外之菸品。
本法第三條第一項所稱代用品，指含有尼古丁，用以取代菸草做為製菸原料之其他天然植物。