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本條例所稱毒品，指具有成癮性、濫用性及對社會危害性之麻醉藥品與其製品及影響精神物質與其製品。毒品依其成癮性、濫用性及對社會危害性分為四級，其品項如下：一、第一級 海洛因、嗎啡、鴉片、古柯鹼及其相類製品（如附表一）。二、第二級 罌粟、古柯、大麻、安非他命、配西汀、潘他唑新及其相類 製品（如附表二）。三、第三級 西可巴比妥、異戊巴比妥、納洛芬及其相類製品（如附表三 ）。四、第四級 二丙烯基