Regulations for the Testing Nicotine and Tar Content in Tobacco Products and the Labeling of Tobacco Product Containers Article 8

The content or levels of nicotine and tar contained in tobacco products shall be truthfully labeled according to the factory testing results. However, tobacco products where content or levels of nicotine and tar contained therein are unable to be tested in accordance with the preceding Article shall be labeled with "This tobacco product contains nicotine and tar which is harmful to health" or "This tobacco product contains nicotine which is harmful to health" depending on the contents.The content or levels prescribed in the preceding paragraph shall be labeled in milligrams. The content or levels of nicotine shall be shown to one decimal place; the content or levels of tar shall be shown in integral numbers.The last digits of the labeling prescribed in the preceding paragraph shall be rounded up or down according to its next decimal place. However, the content or levels of nicotine or tar shall be labeled according to the tested values when the tested value of nicotine is less than 0.05 milligrams, or when the tested value of tar is less than 0.5 milligrams.
中文原文 菸品尼古丁焦油含量檢測及容器標示辦法第8條
菸品之尼古丁、焦油含量,應依菸品出廠檢測結果據實標示;無法依前條第一項規定檢測尼古丁、焦油含量之菸品,應依其使用方法標示「使用本菸品者,會吸收尼古丁及焦油而危害健康」或「使用本菸品者,會吸收尼古丁而危害健康」。
前項含量標示,以毫克為單位。
尼古丁含量,標示至小數點後第一位;焦油含量,標示至個位數。
前項標示之末位數,取其次位數檢測值四捨五入。
但尼古丁檢測值未達零點零五毫克或焦油檢測值未達零點五毫克者,應依檢測值標示之。

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