依「菸害防制法」第15條第1項第3款及同條第2項規定，任何人不得輸入電子煙或未經核定通過健康風險評估審查之
指定菸品(加熱菸)及其必要之組合元件。目前尚無經衛生福利部核定通過之指定菸品及其必要組合元件，違法輸入之業者最高可處新臺幣5千萬元罰鍰，旅客攜帶加熱菸入境者處新臺幣5萬元至500萬元罰鍰。
According to Article 15, Paragraph 1, Item 3 and Paragraph 2 of the Tobacco Harm Prevention Act, no one may import electronic cigarettes or any products that have not been approved and reviewed by a health risk assessment.
Designated tobacco products (heated tobacco) and their necessary components. Currently, there are no designated tobacco products and their necessary components approved by the Ministry of Health and Welfare. Businesses that illegally import them may be fined up to NT$50 million, and passengers who bring heated tobacco into the country may be fined between NT$50,000 and NT$5 million.