Legal Regulations

The collection of customs duty and the clearance of goods shall be governed by this Act.

These Regulations are enacted pursuant to Paragraph 2 of Article 27 of the Customs Act (hereinafter referred to as the Act).

Value-added or non-value-added business tax shall be levied, in accordance with this Act, on the sale of goods or services within the territory of the...

This Act is enacted to govern the food sanitation, safety, and quality, and protect public health.

The administration of pharmaceutical affairs shall be executed in accordance with the regulations of the Pharmaceutical Affairs Act (hereinafter “this...

"Customs duty" is defined as the import duty leviable on goods imported from abroad.

Customs clearance procedures for air express consignments (hereinafter referred to as express consignments) conducted at the Air Express Handling Unit...

"Value-added business tax" as used in this Act means the tax calculated under Chapter 4, Section 1 herein; "non-value-added business tax" means the ta...

The term "competent authority" herein refers to the Ministry of Health and Welfare at the central government level, municipal governments at the speci...

For purposes of this Act, the term “competent health authority” shall mean the Ministry of Health and Welfare at the central government level, the mun...

I.Imposition of customs duty and tariff classification of imported and exported goods shall be accorded with the Customs Import Tariff unless otherwis...

The term Express Handling Unit in these Regulations refers to a location designated, whether exclusively or not, for the storage of import and export...

Taxpayers of the business tax are as follows: 1. Business entities that sell goods or services. 2. Consignees or holders of imported goods. 3. Purchas...

To strengthen the coordination, monitoring, promotion and investigation of food safety matters nationwide, the Executive Yuan shall establish a Food S...

The central competent health authority may establish a special organization to be in charge of the administration of medicaments. The municipal and co...

The levy of customs duty shall be levied by Customs.

Any operator seeking to establish an EHU or Air Cargo Transshipment Center shall submit the following documents to the local Customs office for approv...

A foreign enterprise, institution, group, or organization having no fixed place of business within the territory of the R.O.C. selling electronic serv...

The definitions of terms used in this Act are as follows: 1. Food: any supply of products and raw materials for people to eat or chew. 2. Special diet...

The term “medicaments,” as used in this Act, shall refer to drugs and medical devices.