|Abstract: ||摘 要 菸品具有危害身體健康其輸入管理是重要的一環，如何有效控制菸草制品非法貿易是世界各國政府之重要議題；及各國目前對於電子煙的管制內涵，雖在規範分類與管制均有不同，惟仍需在法律制度面需建立完整機制，有關各國實施菸品控制的政策及方向，目前世界衛生組織《菸草控制框架公約》及其實施準則，對菸草制品非法貿易行為，制訂「消除菸草非法貿易議定書」建立國家和區域性的追踪系統以及全球訊息共享窗口，並確保供應鏈的控制權，有關制止菸品非法貿易最有效的方法就是建立菸品販售執照制度以及落實菸品追蹤系統，透過有效監管菸草製品供應鏈各環節、懲治不法行為(包括刑事犯罪)、加強國際司法和行政合作等措施，全面打擊走私、非法產製和仿冒等違法行為，以消除菸草製品非法貿易行為、保護公眾健康和維護正常的菸草製品市場秩序，如此就能夠有效掌控菸品的來源、轉運、儲存、配送及銷售，以追蹤流向，避免稅收損失。 本研究以我國菸品管理概述角度出發，首先於第二章本文就菸品輸入問題提出及其重要性對我國菸品市場具影響之研析。第三章，由文獻分析比較研究國際法對菸品輸入之法律規範，第四章，比較研究觀察國外在落實公約對菸品管理及制止非法貿易相關規定，第五章，我國菸品輸入管理稽查之法令規範與國家實踐，探討現行「菸酒管理法」與「菸害防制法」主要法制國內法規範，與國際公約是否符合規範，第六章，綜整各章研究發現，比較研究及案例分析我國菸酒管理法制規範之未來革新，有關電子煙在我國仍屬非法產品，其現行「菸害防制法」並未規範，探討行政院送審之「菸害防制法」修正草案，內容包含禁止製造、輸入、販賣、展示電子菸及罰則等修正條文立法規範，電子煙是否有達到戒菸之替代品或比紙菸健康危害程度更小，不管立法原則系採完全禁止原則、預防風險原則或公共道德原則，應以相關單位科學數據深入研究，並採適度立法規範，以符國際公約之規範。|
Abstract Tobacco products would be harmful to our health, so import administration of that is a vital matter for governments. How there will be at work to prevent the illegal trade of tobacco is important issue for governments all of the world and now about e-cigarette classifications and regulations are different, but they need to set up a complete mechanism in the level of law institution. With regards to implementing the policy of tobacco regulation for all governments in the world, they most refer to the WHO《FCTC》and implementation guidelines in order to ban the illicit tobacco trade, and legislate《The Protocol to Eliminate Illicit Trade in Tobacco Products 》to establish a tracking system and a global contract unit of information sharing among worldwide nations and localities. Therefor, as regards an effective way of inhibiting the illicit tobacco trade, it is that the governments should set up a licensing system of the tobacco sale and carry out a tracking system about that. Effectively supervising of tobacco supply chains, punishing illegal operations for sale, consume and trade tobacco, enforcing international judicial and administrative cooperation to combat tobacco smuggle, illegal manufacturing and counterfeiting etc. The aim is to protect public health and to maintain normal market order for tobacco manufacturing. Namely, we could control tobacco sources, transport, store, distribution and sale in order to track their flow direction, to avoid decreasing government’s tax revenue. The research’s purpose of this article starts from an overview about tobacco administration in our state. First, in chapter 2, we discuss a problem in tobacco import and analysis our tobacco markets are influenced greatly by above saying. In chapter 3, by literatures reviewing we analysis and study what the international law regulates in tobacco import. In chapter 4, we want to understand how the other states be encouraged by《The Protocol to Eliminate Illicit Trade in Tobacco Products 》to make related laws by comparing their tobacco administration and inhibition of illicit tobacco trade. Then in chapter 5, with the law about tobacco import and inspect actions in our country, we analysis whether our《The Tobacco and Alcohol Administration Act》and《Tobacco Hazards Prevention Act》are in conformity with《The Protocol to Eliminate Illicit Trade in Tobacco Products》, or not. And last, in chapter 6, through comparative researches and case studies, we suggest a modification of this law –《The Tobacco and Alcohol Administration Act》in the future. Now e-cigarette is still regard as an illegal product in our nation, but it isn’t regulated clearly in《Tobacco Hazards Prevention Act》. Now in Legislative Yuan, the modification about《Tobacco Hazards Prevention Act》submitted by Executive Yuan contains prohibition of manufacturing, import, sale, display e-cigarette and punishment for unobeying the Act etc. But whether e-cigarette could be aptly regard as an alternative for quitters or it would be less harmful to our health than cigarette. Anyway the purpose of legislation is wired to adopt completely inhibiting it, reducing the risk of disease from smoking or public morality, we ought to analysis research datum and take appropriate legislation to tally with international legal norms.