自84年度進行香菸中尼古丁及焦油含量檢驗方法之建立起，每年均進行分析調查，供衛生單位瞭解市售香菸品質之良寙。採用國際標準化機構(International Organization for Standardization, ISO)制定的檢查方法， 86年度繼續對16種國產香菸及的發進口香菸抽樣檢驗尼古丁及焦油含量，總計324件。
於86年度抽樣16種國產香菸，尼古丁含量範園為1.24～2.06 mg/支，平均為1.62 mg/支，焦油含量範園為11.68～18.43 mg/支，平均為15.83 mg/支。四十二種進口香菸尼古丁含量範圍為0.50～ 2.95 mg/支，平均為1.09 mg/支，焦油含量範園為5.63～31.04 mg/支，平均為12.75mg/支。國產香菸已朝生產較低焦油尼古丁含量發展，但平均仍高於進口香菸，而進口香菸中亦發現4種品牌之尼古丁含量高於2.5mg/支，焦油含量高於27 mg/支。
依據衛生署訂定自2001年起香菸中尼古丁含量不得超過1.5mg/支，焦油含量不得超過 15 mg/支，到2007年香菸中最高尼古丁含量為1.2 mg/支，最高焦油含量為12 mg/支之標準，86年度16種國產香菸中有11種品牌之尼古丁含量高於1.5 mg/支，若以1.2 mg/支為最高限量標準時，則16種品牌均未達標準;焦油含量方面，有10種品牌高於15mg/支， 14種品牌高 於12mg/支。四十二種進口香菸中有6種品牌之尼古丁含量高於1.5 mg/支， 9種品牌高於 1.2mg/支;焦油含量方面， 9種品牌高於15 mg/支， 17種品牌高於12 mg/支。顯示市售國產及進口香菸均有部份品牌尼古丁及焦油含量較高。

During 1995 fiscal year, the National Laboratories of Foods and Drugs were commissioned to study the standard analytical methods and to conduct an annual survey of nicotine and tar yields of domestic and imported cigarettes. The objective was to provide a reference for the health authorities. In 1997,324 samples of domestic and imported cigarettes were analyzed in compliance with ISO methods.
Nicotine yields of domestic cigarettes ranged from 1.24 to 2.06 mg/cig and averaged 1.62 mg/cig. Corresponding tar yields ranged from 11.68 to 18.43 mg/cig and averaged 15.83 mg/cig. Nicotine yields of 42 imported brands ranged from 0.50 to 2.95 mglcig and averaged 1.09mg/cig, with corresponding tar yields ranging from 5.63 to 31.04 mglcig and averaging 12.75 mg/cig. Thus both nicotine and tar yields of domestic cigarettes have reduced (since 1996), average yields were still higher than those of the imported cigarettes. Nicotine and tar yields of 4 imported cigarette brands were relatively high.
According to a Health Department mandate, in 2001 the nicotine and tar yields in tobacco products shall not exceed 1.5mg/cig and 15 mg/cig, respectively. By 2007, these upper limits will be further reduced to 1.2 mg/cig and 12 mglcig. The tar and nicotine contents of several brands, both domestic and imported, will need to be reduced before the Health Department's new regulations come into effect.