No. Taiwan classifies nitrous oxide (N₂O) as a controlled substance under the Narcotic Hazard Prevention Act and Pharmaceutical Affairs Act. Possession or use without authorization risks fines up to NT$5 million or imprisonment. Recent 2026 amendments tighten penalties for inhalant abuse, including N₂O, amid rising youth misuse.
Key Regulations for Nitrous Oxide (Whippits) in Taiwan
- Controlled Substance Status: N₂O is listed under Schedule III of the Narcotic Hazard Prevention Act, requiring import/export permits from the Ministry of Health and Welfare (MOHW).
- Pharmaceutical Restrictions: Sale or distribution as a food additive (e.g., whipped cream chargers) violates the Pharmaceutical Affairs Act; only licensed medical facilities may use it.
- Penalties for Non-Compliance: Unauthorized possession or use incurs administrative fines (NT$200,000–NT$5M) and criminal liability under the Act for the Control of Narcotics Hazard Prevention. Police may seize paraphernalia.
Local enforcement targets online sales and social media promotions. The MOHW’s 2026 enforcement guidelines prioritize retail inspections and public awareness campaigns to curb recreational inhalation.