依據行政院衛生署公告之「香菸中尼古丁及焦油含量之檢測方法」，進行市售香 菸中尼古丁及焦油含量之抽樣檢驗，檢體包括17種國產香菸及35種進口香菸，總 計283件。17種國產香菸之尼古丁平均值為1.21 mg/支，焦油平均值為13.4mg/支， 尼古丁及焦油含量均未發現標示不符合檢測值允許標準者。35種進口香菸尼古丁平 均值為0.90 mg/支，標示不符合檢測值允許標準者1種，佔2.9% ;焦油平均值為 10.3mg/支，未發現標示不符合檢測值允許範圍者。國產香於之尼古丁及焦油平均含 量有逐年下降趨勢，但仍高於進口香菸之平均值。國產及進口香菸均有部分品牌之 尼古丁及焦油含量高於衛生署未來擬訂定之限量標準。

In the fiscal year 1999, 283 samples of domestic and imported cigarettes were analyzed by the Department of Health, Executive Yuan under the ordinance of "Method of Test for Nicotine and Tar in Cigarettes". The nicotine and tar yields of 17 domestic brands of cigarettes averaged 1.21 mg/cig and 13.4 mg/cig respectively. The lables indicated on product container of which complied with the Health Department mandate. Nicotine yields of 35 imported cigarettes averaged at 0.90 mg/cig, with 1 sample (2.9 %)violating the mandate. Corresponding tar yields averaged 10.3 mg/cig, all of which complied with the mandate. Although the reduction of nicotine and tar yields in the domestic cigarettes had been made consistently, the average nicotine and tar yields of the domestic cigarettes were still higher than those of imported. The nicotine and tar yields of several brands, both domestic and imported require reduction before the Health Department allowable maximums come into effect.