Legal Regulations

Food business operators of specific types designated by the central competent authority shall employ professionals with relevant education backgrounds...

The term “strongly poisonous drugs,” as used in this Act, shall refer to drugs that are included in the Table of Strongly Poisonous Drugs in the Chine...

I. Customs personnel shall keep confidential all customs declaration information provided to Customs by duty-payers or exporters of goods. Those in vi...

Foreign enterprises, institutions, organizations, or associations having no fixed place of business within the territory of the ROC, which purchase th...

The Customs Offices at the Express Handling Unit and Air Cargo Transshipment Centers are open for business 24 hours a day. However, the office hours o...

Express delivery enterprises shall stick corresponding commercial invoices, recognizable bar codes or labels on their import or export express consign...

The following goods or services are exempted from the business tax: 1. The land being sold. 2. The water supplied to farmland for irrigation. 3. The m...

I. Where a notice of post-clearance audit is given within six months commencing from the date following the release of the imports and/or exports, Cus...

Food business operators of specific types designated by the central competent authority shall obtain product liability insurance. The regulations for...

The term “medical devices,” as used in this Act, shall refer to any instruments, machines, apparatus, materials, software, reagent for in vitro use, a...

If necessary, Customs may require express delivery enterprises to provide original and authentic detailed documents or computer files regarding the fo...

The proceeds from goods sold in auctions or charity sales and from benefit performances held by a settler of a charitable trust may be exempted from t...

The term “pharmaceutical firms” as used in this Act shall refer to any of the following business undertakings: 1. Dealers of drugs or medical devices....

I.The responsible person of any means of transportation for passengers or cargos, the transportation firm, the forwarder or the enterprises designated...

Municipal governments and county (city) governments shall prescribe and execute sanitation regulations for public food service places within their jur...

Declarations for import and export express consignments shall be online transmitted to Customs via a through-Customs value-added network. Import and e...

No food or food additives shall be manufactured, processed, prepared, packaged, transported, stored, sold, imported, exported, gifted, or exhibited fo...

The following articles shall not be imported: 1.Fake or spurious currencies or securities, or moulds for printing counterfeit currency; 2.Articles inf...

The term “drug dealers” as used in this Act shall refer to any of the following business undertakings: 1. Business undertakings engaged in wholesaling...

I. The duty-payer shall declare imported good to Customs within fifteen days following the arrival date of the transportation means carrying such good...