Legal Regulations

I.The Customs Import Tariff may, with respect to specified imported goods, stipulate separate tariff rates for different quantities of such goods in o...

The actions taken by the competent authority to manage food sanitation and safety shall be based on risk assessment and shall meet the requirements fo...

The term “investigational medicaments” as used in this Act shall refer to the medicaments whose therapeutic efficacy and safety are not yet verified a...

The definition of sale of goods is the transfer of ownership of goods to others for a consideration. The definition of sale of services is the supply...

The operator that passes the review in accordance with the preceding Article shall complete the establishment of the facilities and equipment listed i...

The duty-payer of the customs duty shall be the consignee of the imported goods, the bearer of the bill of lading, or the holder of the imported goods...

The competent authority shall establish a food sanitation and safety monitoring system based on scientific evidence to actively inspect and anticipate...

The term air cargo express delivery operators (hereinafter referred to as express delivery operators), as used in these Regulations, refers to any pro...

The transfer or disposition of trust property between trust parties as follows shall not be deemed as a sale of goods regulated in the preceding artic...

The term “drugs” as used in this Act shall refer to any of the following active pharmaceutical ingredients and pharmaceutical preparations: 1. Drugs t...

I. In the event that the untaxed goods carried by transports, goods carried by bonded transports, and the goods stored in a warehouse, container yard,...

Express delivery operators shall submit the following documents to Customs for registration: 1. Application Form: The form shall specify the company n...

Dealers and manufacturers of drugs categorized and announced by the central competent health authority shall establish their own traceability system f...

The competent authority shall establish a food safety incident reporting system to distinguish between food poisoning and infections. Physicians, cert...

When any of the circumstances provided in Subparagraph 1 or 2 of Paragraph 3 of Article 3 herein apply to a non-profit-seeking enterprise, institution...

The term express consignments as used in these Regulations shall meet the following conditions: 1. It does not include items prohibited from importati...

Any of the following circumstances is a sale of goods within the territory of the R.O.C.: 1. Where goods sold are required to be transported in order...

The term “new drugs” as used in this Act shall refer to drugs that are pharmaceutical preparations that have new molecular entities, new combinations,...

I. When a duty-payer, who is a legal person, a partnership or an unincorporated association, is to be dissolved or liquidated, the liquidator shall, p...

Food business operators shall implement self-management and establish food safety monitoring plans. When discovering that foods or food additives have...