: Since smoking and tobacco consumption are extremely harmful to human health and smoking and tobacco consumption have a negative impact on the economic, social and cultural activities of human life, the import of tobacco products is to control that activity and improve the health, convenience and economic interests of the general public. Since it is desirable to make a legal arrangement regarding the minimization, control and regulation of production, sale, distribution and consumption, the Constituent Assembly has made this Act in accordance with clause (1) of Article 83 of the Interim Constitution of Nepal, 2063.