Regulations for the Testing Nicotine and Tar Content in Tobacco Products and the Labeling of Tobacco Product Containers Article 7

The method for testing the content or levels of nicotine and tar contained in tobacco products shall conform to national standards, or other methods commonly used domestically or internationally if no national standards are available.The central competent authority shall follow the preceding paragraph when sample testing the content or levels of nicotine and tar contained in tobacco products; and may delegate this task to professional authorities, institutions, legal persons, or organizations.
中文原文 菸品尼古丁焦油含量檢測及容器標示辦法第7條
菸品尼古丁、焦油含量之檢測方法,依國家標準為之;無國家標準者,依國內外通用之方法為之。
中央主管機關抽樣檢測菸品之尼古丁、焦油含量時,應依前項規定為之;並得委託相關專業機關、機構、法人或團體辦理。

English translation for reference only; the Chinese text prevails. Not legal advice.