Legal Regulations

For consignees of the agricultural wholesale markets or small business entities which sell agricultural products, or other small business entities cov...

When food sanitation and safety incidents or other significant incidents occur affecting the interests of consumers, or when applications for inspecti...

If an express delivery enterprise violates the provisions prescribed in Paragraph 1 of Article 14, Customs shall warn or impose a fine of not less tha...

A pharmacy shall obtain a pharmacy license and shall have the status and the name of the managing person thereof marked at a conspicuous place in the...

I. If the customs value of the imported goods cannot be determined under the provisions of Articles 29, 31, 32, and 33, the customs value shall be bas...

If an express delivery enterprise violates these Regulations in the same year, and the total amount of fines imposed by Customs reaches NT$200,000, it...

Where a pharmacy is managed in person by a pharmacist who has received training in Chinese medicine to an appropriate level, such pharmacy may engage...

For foods of specific types designated and publicly announced by the central competent authority that have higher risks, the central competent authori...

Section 1 of this chapter, with the exception of Article 14; Paragraph 1, Article 15, and the proviso to Paragraph 1, Article 16, applies mutatis muta...

An express delivery enterprise whose registration is repealed by Customs is prohibited from applying for the express delivery enterprise under the sam...

Passengers who carry foods designated and publicly announced by the central competent authority which come from outside the Taiwan area shall declare...

Where a pharmacy managed in person by a pharmacist is equipped with assessment facilities, it may perform drug assessment operations.

The head office of a business entity and its branches with fixed places of business shall each file an application for taxation registration separatel...

If the customs value of the imported goods cannot be determined under the provisions of Articles 29, 31, 32, 33, and 34, the customs value shall be de...

A business entity prescribed in Subparagraph 4, Article 6 of this Act with annual sales amount exceeding certain criteria, shall apply for taxation re...

Dispensation of drugs shall not be performed unless it follows established operational procedures; the operational guidelines shall be established by...

The testing of foods, food additives, food utensils, food containers or packaging, or food cleansers shall be performed by the competent authority or...

These Regulations shall become effective from the date of their proclamation, but Paragraph 2, Article 11, which was amended and promulgated on Septem...

The duty-payer may request in writing that Customs supply an explanation of the method used to determine the customs value of the imported goods, and...

The testing methods for foods, food additives, food utensils, food containers or packaging, or food cleansers shall be consulted with and advised by t...