Legal Regulations

I. The customs duty, belated surcharges, late declaration fees, interest, fines, or penalties on the value of the goods levied in accordance with the...

Any of the following circumstances is an import of goods: 1. The transport of goods into the R.O.C., with the exception of the transport of bonded goo...

Food business operators shall meet good hygiene practices with their buildings and facilities, sanitary management of equipment, employees, quality as...

The term “pharmaceutical preparations,” as used in this Act, shall refer to drugs that are processed and compounded from active pharmaceutical ingredi...

(Deleted)

The term “general sale medicines” as used in this Act shall refer to drugs that are processed and manufactured from active pharmaceutical ingredients...

I. Required customs formalities, as well as declarations, and relevant documents submitted by way of on-line transmission to customs computers, or via...

(Deleted)

Food business operators shall retain documents and data of the sources of food raw materials, food additives, and products for traceability of the sou...

Any of the following is a business entity: 1. A profit-seeking enterprise owned by the private sector, government, or jointly owned by both. 2. A nonp...

Express delivery operators that meet the following conditions may jointly submit a management plan with an EHU operator to apply to Customs for a dedi...

For food factories subject to factory registration under the Factory Management Act, the industrial competent authority shall consult with the central...

I. Submissions of the data required by regulations governing the matters of customs, commercial ports, trade licensing, commodity inspection and quara...

"Bonded zone" as used in this Act means a technology industrial park, a science park, an agricultural technology park, or a free trade zone, approved...

The term “pharmaceutical preparations of inherited formulation,” as used in this Act, shall refer to medicines that are prepared in accordance with tr...

The business tax rate is zero for sale of the following goods or services: 1. Exported goods. 2. Services relating to export or services provided in t...

An express delivery operator whose dedicated EHU clearance qualification has been revoked by Customs shall not reapply for dedicated EHU clearance und...

Food business operators of specific types designated by the central competent authority shall appoint food sanitation control personnel. The regulatio...

The term “controlled drugs,” as used in this Act, shall refer to controlled drugs specified in Article 3 of the Controlled Drugs Act.

I. Security or guarantee or deposit money set forth in this Act may be provided as in the following ways: 1. Cash. 2. Bonds issued by the government....