Legal Regulations

The central competent authority may publicly announce restrictions on the methods, conditions, forms, or quantities of use for food raw materials by f...

When the agricultural or fishery fuel oil exempted from business tax under Subparagraph 27 or 28 of Paragraph 1 of Article 8 herein loses tax-exempt s...

The term “drug manufacturers” as used in this Act shall refer to the business undertakings that are engaged in manufacturing and processing drugs, who...

If an import/export express consignment belongs to any of the following categories, customs clearance shall be conducted via general import/export dec...

I. Upon declaration of importation, an import declaration form shall be filled out and submitted along with a bill of invoice, packing list and other...

The term “medical device dealers” used in this Act shall refer to the business undertakings that are engaged in wholesaling, retailing, importing, and...

No food utensils, food containers or packaging, or food cleansers shall be manufactured, sold, imported, exported, or used for sale purposes if they f...

The importation of any of the following goods is exempted from the business tax: 1. The goods specified in Subparagraph 6, Article 7, the fertilizer s...

Where a simplified declaration is made on import or export express consignments, a consolidated declaration in one entry is allowed for goods of the s...

I. To expedite the clearance of imported goods, Customs may release the goods following examination and payment of duty, according to required declara...

The term “medical device manufacturers,” as used in this Act, shall refer to the business undertakings that are engaged in manufacturing and assemblin...

In the case of dealing with an extraordinary economic situation, or a situation to accommodate the supply of goods, the Executive Yuan may make an adj...

Foods, food additives, food utensils, food containers or packaging, or food cleansers manufactured, processed, prepared, packaged, transported, stored...

For cargo eligible for consolidated clearance according to Paragraph 2 of the preceding article, if certain items fail to pass the declaration verific...

I. After certifying the status as an Authorized Economic Operators (hereinafter referred to as the AEOs) to duty-payers, exporters and other supply ch...

The names, specifications, scopes, and limitations of use for food additives shall meet the standards prescribed by the central competent authority. T...

Except as otherwise prescribed by this Act, the business tax rate shall be no less than 5% and no more than 10%. The applicable collection rate shall...

The term “pharmacy” used in this Act shall refer to premises managed by a pharmacist or an assistant pharmacist, where drugs are legally dispensed and...

(Deleted)

I.The responsible person of any means of transportation for passengers or cargo, or the transportation firm, shall report to Customs the manifest, lis...