Taiwan restricts forced-labour goods: how it works and what importers need
Has Taiwan banned imports of forced-labour goods yet?
A procedure for restricting imports now exists, but as of 2026-10-23 we found no published restriction list. On 2026-07-29 the Executive Yuan approved the Operational Directions for Restricting Imports of Forced-Labour Goods and the Directions for the Establishment of the Review Committee on Restricting Imports of Forced-Labour Goods: after the Ministry of Economic Affairs receives information on forced-labour goods identified by partner countries, it convenes a review committee jointly with the Ministry of Labor to determine the specific "entities" and the scope of goods, and the Ministry of Economic Affairs then announces import restrictions under Article 11, Paragraph 2 of the Foreign Trade Act; before a decision, an interim restriction of up to 60 days may be imposed. The restriction does not cover an entire category of products, only the entities and goods that have been determined.
This page covers the mechanism Taiwan set up in July 2026 to restrict imports of forced-labour goods, its legal basis and penalties, and what it means in practice for companies importing goods from mainland China. This page does not find that any region, company or product involves forced labour; whether imports are restricted depends on announcements by the Ministry of Economic Affairs and other competent authorities. HowBridge only provides mainland China → Taiwan consolidated shipping (Shenzhen consolidation warehouse and Taoyuan Dayuan operations warehouse), is not a customs broker, and does not provide supply chain audits or certificates.
What did the Executive Yuan approve in July 2026?
Key points from the press releases of the Ministry of Economic Affairs and its International Trade Administration on 2026-07-30, and the Ministry of Labor's release the same day:
| Item | Details |
|---|---|
| Approval | Two sets of directions approved by the Executive Yuan on 2026-07-29 |
| Publication | On 2026-07-30 the Ministry of Economic Affairs published the Operational Directions for Restricting Imports of Forced-Labour Goods and the Ministry of Labor published the Directions for the Establishment of the Review Committee on Restricting Imports of Forced-Labour Goods |
| Form | Administrative rules ("directions") that set the review and announcement procedure; not a newly enacted or amended law |
| Information source | Information on forced-labour goods identified by "partner countries", received or collected by the Ministry of Economic Affairs |
| Review | The Ministry of Economic Affairs and the Ministry of Labor jointly convene the Review Committee on Restricting Imports of Forced-Labour Goods to determine forced-labour entities and the scope of goods |
| Legal basis for restrictions | Article 11, Paragraph 2 of the Foreign Trade Act (customs territory and bonded areas); Article 15, Paragraph 1, Subparagraph 10 of the Act for the Establishment and Management of Free Trade Zones (free trade zones) |
| Border enforcement | Customs Administration, Ministry of Finance inspects at the border |
| Penalties after seizure | The press release states that the Ministry of Finance imposes penalties under the Customs Act and the Ministry of Economic Affairs under the Foreign Trade Act |
Point 1 of both sets of directions defines them as "goods mined, produced or manufactured by forced or compulsory labour". Point 2 of the Operational Directions defines a "forced-labour entity" as "a party that engages in forced or compulsory labour", and restrictions are limited to the entities and goods determined by the review committee.
What is the legal basis for Taiwan's import restrictions on forced-labour goods?
The restrictions use the existing Foreign Trade Act; the law was not amended for this purpose. According to Taiwan's Laws & Regulations Database, the Foreign Trade Act was last amended on 2019-12-25. The Ministry of Economic Affairs press release of 2026-07-25 also states that the Foreign Trade Act is the legal basis for controlling imports of forced-labour goods.
| Provision | What the text says | Role in this mechanism |
|---|---|---|
| Foreign Trade Act, Article 11, Paragraph 1 | Goods shall be freely exported and imported, but may be restricted due to international treaties, trade agreements, or national defence, public security, culture, health, environmental and ecological protection, or policy needs | Basis for restricting imports |
| Foreign Trade Act, Article 11, Paragraph 2 | The names of goods restricted for export or import and related rules are announced by the competent authority after consulting the relevant agencies | The Ministry of Economic Affairs announces the restricted entities and goods |
| Act for the Establishment and Management of Free Trade Zones, Article 15, Paragraph 1, Subparagraph 10 | Other goods announced by the competent authority of the industry require approval before being stored in a zone | The competent authority for the goods announces that storage in free trade zones requires approval |
| Foreign Trade Act, Article 28, Paragraph 1, Subparagraph 3 | Violating the restrictions on goods under Article 11, Paragraph 2 | Penalty; see below |
As of 2026-10-23, after checking press releases on the websites of the Ministry of Economic Affairs, the International Trade Administration and the Ministry of Labor, and the Ministry of Labor's forced labour prevention section, we found no list of restricted entities or goods announced under this mechanism. Not finding one does not mean none exists; before importing, rely on the latest announcements from the International Trade Administration, Ministry of Economic Affairs.
How are forced-labour goods reviewed and restricted?
According to the original text of both sets of directions, the process has these 6 steps:
1Ministry of Economic Affairs receives information
After receiving or collecting information on forced-labour goods identified by partner countries, the Ministry of Economic Affairs forwards it to the Ministry of Labor (Operational Directions, Point 3, Paragraph 1).
2Interim restriction before the decision
The Ministry of Labor convenes the committee's standing members, who may, before the committee decides, impose a "restriction on imports for a certain period" on entities and goods that may involve forced labour, for no longer than 60 days; the Ministry of Economic Affairs then announces it under Article 11, Paragraph 2 of the Foreign Trade Act (Establishment Directions, Point 5; Operational Directions, Point 3, Paragraph 2).
3Committee decides within 30 days
The committee must meet and decide within 30 days from the date the Ministry of Economic Affairs forwards the information, determining forced-labour entities and the scope of goods (Establishment Directions, Point 6).
4Restriction announced within 5 days
The Ministry of Labor sends the decision to the Ministry of Economic Affairs and the competent authority for the goods within 5 days; the Ministry of Economic Affairs announces the import restriction within 5 days of receiving the decision, and the competent authority for the goods announces that storage in free trade zones requires approval (Establishment Directions, Point 7; Operational Directions, Point 3, Paragraph 3 and Point 5).
5Border inspection and penalties
Customs inspects at the border; forced-labour goods that are found are penalised by the Ministry of Finance under the Customs Act and by the Ministry of Economic Affairs under the Foreign Trade Act (Ministry of Economic Affairs press release, 2026-07-30).
6Lifting restrictions after changes or withdrawals
When a partner country amends or withdraws its finding, the Ministry of Economic Affairs informs the Ministry of Labor, and after the committee decides, the Ministry of Economic Affairs announces the lifting of the restriction (Operational Directions, Point 4). An interim restriction announcement ceases to have effect when its period expires or when the announcement based on the committee decision takes effect (Operational Directions, Point 6).
Point 2 of the Operational Directions states that restricted goods are limited to the forced-labour entities and goods determined by the committee, plus those under interim restriction before a decision. In other words, the key question is "who made it and which goods", not just the product category or tariff code.
Who sits on the Review Committee on Restricting Imports of Forced-Labour Goods?
Under Point 3 of the Establishment Directions, the committee has 12 members:
| Role | Members | Composition |
|---|---|---|
| Co-conveners | 2 | The Minister of Economic Affairs and the Minister of Labor, or persons they each designate |
| Standing members | 4 | Representatives of the Ministry of Economic Affairs, the Ministry of Labor, the Ministry of Finance and the Office of Trade Negotiations, Executive Yuan |
| Other members | 6 | 1 representative each from the Ministry of the Interior, Ministry of Foreign Affairs, Ministry of Transportation and Communications, Ministry of Agriculture, Ministry of Health and Welfare, and Mainland Affairs Council |
- Members serve terms of up to 2 years and may be reappointed (Establishment Directions, Point 4).
- The committee's tasks: drawing on partner countries' findings to initiate the review, withdrawal or amendment of import restriction cases; handling review procedures; inter-ministry coordination (Establishment Directions, Point 2).
- Secretariat work is handled by Ministry of Labor staff (Establishment Directions, Point 8).
What are the penalties for importing forced-labour goods after a restriction is announced?
Once an import restriction is announced, the goods are restricted goods under Article 11, Paragraph 2 of the Foreign Trade Act. The penalties apply to the exporter or importer:
| Basis | Conduct | Penalty |
|---|---|---|
| Foreign Trade Act, Article 28, Paragraph 1, Subparagraph 3 | An exporter or importer violates the restrictions on goods under Article 11, Paragraph 2 | The International Trade Administration, Ministry of Economic Affairs may issue a warning, impose a fine of NT$60,000 to NT$3,000,000, or suspend exports, imports or both for 1 month to 1 year |
| Foreign Trade Act, Article 28, Paragraph 2 | Serious cases of the above | In addition to the above penalties, its exporter/importer registration may be revoked |
| Customs Act | Seizure by customs | The press release states that the Ministry of Finance imposes penalties under the Customs Act but does not cite the article; this page does not guess the provision |
The current text of the Foreign Trade Act still refers to the "Bureau of Foreign Trade, Ministry of Economic Affairs", which has since been reorganised as the International Trade Administration, Ministry of Economic Affairs.
Why did Taiwan set up this mechanism in 2026?
The background cited in official press releases is the US "forced labour Section 301 investigation":
- Ministry of Economic Affairs press release of 2026-07-25: the Office of the United States Trade Representative (USTR), under Section 301 of the Trade Act of 1974, announced on 23 July US Eastern Time that forced-labour Section 301 tariff measures take effect on 2026-07-24.
- Same press release: Taiwan and the EU face 10% not stacked on most-favoured-nation (MFN) rates; Japan and Korea 12.5% not stacked; mainland China, Vietnam, Thailand and others 12.5% stacked on MFN rates.
- Ministry of Labor press release of 2026-07-30: Taiwan has committed in its agreement with the United States to enforce an import ban on forced-labour goods; the review mechanism works in step with partner countries such as the United States.
- The Ministry of Economic Affairs also noted that only the "forced labour" tariffs have been announced under Section 301 so far; a separate "excess capacity" investigation has no final rate yet.
The US Section 301 tariffs affect goods exported from Taiwan to the US; the review mechanism on this page covers goods imported into Taiwan. They are related in policy but apply to different flows.
How do the US, the EU and the International Labour Organization regulate this?
The Ministry of Labor press release notes that major economies such as the US and the EU have set up import bans on forced-labour goods. Key points of each:
| Rule | Key points | Timing |
|---|---|---|
| US 19 U.S.C. §1307 (Section 307 of the Tariff Act of 1930) | Goods mined, produced or manufactured wholly or in part in any foreign country by forced labour and similar means may not enter US ports; a 2016 amendment (Pub. L. 114–125) removed the former consumptive demand exception | Since 1930 |
| US Uyghur Forced Labor Prevention Act (UFLPA, Pub. L. 117–78) | According to US Customs and Border Protection (CBP): goods mined, produced or manufactured wholly or in part in the Xinjiang Uyghur Autonomous Region, or by an entity on the UFLPA Entity List, are presumed prohibited from US importation under §1307; importers can rebut the presumption through set procedures | Presumption effective 2022-06-21 |
| EU Regulation (EU) 2024/3015 prohibiting products made with forced labour | Products made with forced labour may not be sold on the EU market or exported from the EU; the Commission provides a risk database and guidelines | Adopted 2024-11-19; applies from 2027-12-14 |
| International Labour Organization Forced Labour Convention (No. 29) | Forced labour means all work or service exacted from any person under the menace of any penalty and for which the person has not offered themselves voluntarily; a Protocol was added in 2014 | Adopted 1930 |
The table only restates official explanations of the scope of each law; it does not represent any finding by HowBridge about any region, company or product. The scope of Taiwan's restrictions is determined by announcements of Taiwan's competent authorities.
What should Taiwanese companies importing from mainland China prepare now?
Taiwan's directions set out the government's review and announcement procedure and do not require importers to submit due diligence reports. Because restrictions target "entity + goods", however, importers should be able to explain where their goods come from. The following recommendations are based on the Ministry of Labor's Reference Guidelines for Enterprises on Preventing Forced Labour (2026-02-13); they are not legal obligations:
| Practice | Details |
|---|---|
| Follow announcements | Regularly check announcements from the International Trade Administration and the Ministry of Labor's forced labour prevention section; interim restrictions last up to 60 days and decisions come within 30 days, so changes can be quick |
| Supplier list down to the "entity" level | Record the name and address of the actual manufacturer, not only the trading company, online shop or platform seller |
| Keep transaction documents | Purchase contracts or orders, commercial invoices, packing lists, payment records and import declarations that match the product names and quantities |
| Obtain supplier declarations | Ask suppliers to state in writing where goods are made, whether work is subcontracted, and their commitment to prohibiting forced labour |
| Risk self-assessment | Use the "Forced Labour Risk Self-Assessment Form" in Appendix 1 of the guidelines and the ILO's 11 indicators of forced labour |
| Extra preparation for goods going to the US or EU | If products are re-exported to the US or the EU, prepare traceability documents under US CBP or EU rules |
The ILO's 11 indicators of forced labour
The Ministry of Labor guidelines adopt the ILO Indicators of Forced Labour, published in 2012 and updated in 2025: abuse of vulnerability, deception, restriction of movement, isolation, physical and sexual violence, intimidation and threats, retention of identity documents, withholding of wages, debt bondage, abusive working and living conditions, and excessive overtime.
What about personal online shopping?
The directions do not distinguish between companies and individuals; restrictions target announced entities and goods. No list has been found so far; if one is announced later, whether goods fall within it is decided case by case by the authorities and customs, and HowBridge will not decide this for you.
Keeping documents lets you explain the source if asked, but it does not mean the goods are free from restrictions. Whether imports are restricted depends on official announcements and customs inspection results.
How does this mechanism relate to consolidated shipping from mainland China with HowBridge?
HowBridge only handles mainland China → Taiwan import consolidation; goods ship from the Shenzhen consolidation warehouse and are delivered via the Taoyuan Dayuan operations warehouse. The relevant points are:
- Fill in product names, quantities and prices truthfully on your consolidation order; for company purchases, also keep supplier and actual manufacturer details.
- HowBridge does not determine whether any product is a forced-labour good, and does not provide supply chain audits, proof of origin or compliance certificates.
- HowBridge is not a customs broker; clearance is handled by partner customs brokers. If import restrictions are announced later, goods are handled according to official announcements and customs inspection results.
- For bulk company purchases or formal customs declarations, see Company imports and formal customs declaration.
For other prohibited or restricted imports, see Taiwan's prohibited and restricted imports list; for origin labelling and transshipment enforcement, see origin washing enforcement.
What does research say about forced labour and supply chains?
The studies and reports below provide background and are not about Taiwan's new mechanism or any specific region or company:
- Scale: the International Labour Organization (ILO) and partners estimated that about 28,000,000 people worldwide were in forced labour in 2021 (2022 report).
- Economic incentive: a 2024 ILO report estimated that forced labour generates about US$236,000,000,000 in illegal profits each year.
- Why trace upstream: LeBaron (2021) analyses how supply chain structures allow forced labour to appear in global supply chains; this is also the background to rules that require tracing back to the actual manufacturer.
- How to do due diligence: a 2025 ILO working paper and the Ministry of Labor's 2026 guidelines both treat risk identification, supplier management and record keeping as core steps.
What terms are used for forced-labour import restrictions?
- Forced-labour goods
- Defined in both sets of directions as goods mined, produced or manufactured by forced or compulsory labour.
- Forced-labour entity
- Defined in Point 2 of the Operational Directions as "a party that engages in forced or compulsory labour"; restrictions are limited to entities and goods determined by the review committee.
- Partner countries
- Countries that provide findings on forced-labour goods under the directions; the Ministry of Labor press release mentions working in step with partner countries such as the United States.
- Review Committee on Restricting Imports of Forced-Labour Goods
- A cross-ministry committee jointly convened by the Ministry of Economic Affairs and the Ministry of Labor, with 12 members, which reviews, withdraws or amends import restriction cases.
- Interim import restriction
- A temporary restriction imposed by the standing members on entities and goods that may be involved, before the committee decides, for up to 60 days.
- Foreign Trade Act, Article 11, Paragraph 2
- The names of restricted goods and related rules are announced by the competent authority after consulting relevant agencies; this mechanism uses it to announce import restrictions.
- Due diligence
- An ongoing process by which companies identify, prevent and address human rights risks in their operations and supply chains; the Ministry of Labor guidelines draw on UN and OECD standards.
What sources were used and how far were they checked?
The sources below were consulted on 2026-10-23; document dates and consultation dates are shown separately, and no date is invented where none is stated.
Government and official primary sources
- Ministry of Economic Affairs press release: Cross-ministry action to block imports of forced-labour goods | Document date: 2026-07-30; Executive Yuan approval of both sets of directions on 2026-07-29; review process, Foreign Trade Act Article 11, Free Trade Zones Act Article 15, division of border inspection and penalties.
- International Trade Administration press release (with both directions as PDF) | Document date: 2026-07-30; the International Trade Administration version of the same release, with the original text of both sets of directions attached.
- Ministry of Economic Affairs: Operational Directions for Restricting Imports of Forced-Labour Goods | Document date: 2026-07-30; Points 1 to 7: definitions of forced-labour goods and entities, interim restrictions, announcement within 5 days of a committee decision, lifting restrictions, loss of effect.
- Ministry of Labor: Directions for the Establishment of the Review Committee on Restricting Imports of Forced-Labour Goods | Document date: 2026-07-30; Points 1 to 8: tasks, 12-member composition, 2-year terms, interim restriction of up to 60 days, decision within 30 days, transmission within 5 days.
- Ministry of Labor press release: review mechanism for restricting imports of forced-labour goods | Document date: 2026-07-30; in step with partner countries such as the US, Taiwan's commitment in its agreement with the US to enforce an import ban on forced-labour goods, interim restrictions during review.
- Ministry of Economic Affairs press release: US announces new rates for 60 countries under the forced labour Section 301 investigation | Document date: 2026-07-25; USTR forced-labour Section 301 tariffs from 2026-07-24; Taiwan 10% not stacked on MFN; the Foreign Trade Act as the legal basis for controlling imports of forced-labour goods.
- Laws & Regulations Database: Foreign Trade Act, Article 11 | Document date: 2019-12-25; free import and export of goods and grounds for restriction; restricted goods announced by the competent authority (the document date is the law's most recent amendment).
- Laws & Regulations Database: Foreign Trade Act, Article 28 | Document date: 2019-12-25; violating Article 11, Paragraph 2: warning, fine of NT$60,000 to NT$3,000,000 or suspension of trade for 1 month to 1 year; registration may be revoked in serious cases.
- Laws & Regulations Database: Act for the Establishment and Management of Free Trade Zones, Article 15 | Document date: 2019-01-16; Paragraph 1, Subparagraph 10: other goods announced by the competent authority require approval before storage.
- Ministry of Labor: Reference Guidelines for Enterprises on Preventing Forced Labour | Document date: 2026-02-13; the ILO's 11 indicators of forced labour, an action framework for companies, and the Appendix 1 forced labour risk self-assessment form.
- US Code: 19 U.S.C. §1307 (Cornell LII) | Document date: not stated; prohibition on importing goods mined, produced or manufactured wholly or in part by forced labour and similar means, the definition of forced labour and amendment history.
- US Customs and Border Protection (CBP): Uyghur Forced Labor Prevention Act | Document date: not stated; scope of the UFLPA rebuttable presumption and its effective date of 2022-06-21.
- European Commission: Forced Labour Single Portal | Document date: not stated; (EU) 2024/3015 adopted on 2024-11-19 and applicable from 2027-12-14; products made with forced labour may not be sold in or exported from the EU.
- EUR-Lex: Regulation (EU) 2024/3015 | Document date: not stated; original text of the EU regulation prohibiting products made with forced labour (the site could not be read automatically when checked; key points were compared against the Commission page).
- International Labour Organization: Forced Labour Convention (No. 29, C029) | Document date: 1930; the definition of forced or compulsory labour in Article 2, Paragraph 1.
Research and international organisation reports
The Role of Supply Chains in the Global Business of Forced Labour
Analyses how the structure of supply chains allows forced labour to appear in global supply chains.
Global Estimates of Modern Slavery: Forced Labour and Forced Marriage
Estimates that about 28,000,000 people worldwide were in forced labour in 2021.
Profits and Poverty: The Economics of Forced Labour
Estimates that forced labour generates illegal profits of about US$236,000,000,000 a year.
Due diligence against forced labour
An ILO overview of how companies carry out due diligence against forced labour.
The mechanism is based on press releases from the Ministry of Economic Affairs, the International Trade Administration and the Ministry of Labor and the original PDF text of both sets of directions. To check whether any import restriction has been announced, we only searched press releases on each agency's website and the Ministry of Labor section and did not search every issue of the Executive Yuan Gazette, so we only state "none found". The press release does not cite the Customs Act penalty provisions, and this page does not infer them. US and EU rules follow official web pages; the EUR-Lex site and the ILO standards database could not be read automatically when checked, so key points were compared against official Commission and ILO pages. This page is not legal advice; for individual cases, contact the International Trade Administration, Ministry of Economic Affairs or the Ministry of Labor.
What are common questions about forced-labour import restrictions?
When does Taiwan start restricting imports of forced-labour goods?
What is the legal basis for the restrictions?
Who decides which goods are restricted?
How long does the review take?
What are the penalties for importing restricted goods?
Are all goods imported from mainland China affected?
Must importers carry out due diligence?
How does this differ from US and EU rules?
Can HowBridge check whether my goods involve forced labour?
Further reading
Shipping from mainland China? Check the rules before you order
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