函轉行政院公告修正「毒品之分級及品項」部分分級及品項1份，並自115年6月27日生效。

一、依行政院115年6月25日院臺法字第1155013102B號函辦理。

​二、公告修正第一級毒品（除特別規定外，皆包括其異構物Isomers、酯類Esters、醚類Ethers及鹽類Salts）新增10.依托咪酯（Ethyl 1-(1-phenylethyl)-1H-imidazole-carboxylate）[包含其異構物Etomidate、imidazole-4-carboxylate]等9項；第四級毒品（包括毒品先驅原料，除特別規定外，皆包括其異構物Isomers、酯類Esters、醚類Ethers及鹽類Salts）毒品先驅原料2項，詳如附件。

This is to convey the Executive Yuan’s announcement regarding the amendment of certain classifications and items within the "Classification and Items of Narcotics," which shall take effect from June 27th, 2026.

1. In accordance with the Executive Yuan’s letter No. 1155013102B dated June 25th, 2026.

​2. The announcement revises the Schedule I narcotics (which, unless otherwise specified, include their isomers, esters, ethers, and salts) by adding ten items, including Ethyl 1-(1-phenylethyl)-1H-imidazole-carboxylate (Etomidate) [including its isomers and imidazole-4-carboxylate], among nine others; and Schedule IV narcotics (including precursor substances, which, unless otherwise specified, also encompass their isomers, esters, ethers, and salts) by adding two precursor substances.