Legal Regulations

The term “counterfeit drugs” as used in this Act shall refer to the drugs that are found to fall within any of the following circumstances after inspe...

The business tax rates of banking, insurance, investment trusts, securities, futures, commercial paper and pawnshops are as follows: 1. The tax rate p...

Processing aids shall meet the safety and sanitation standards and shall not harm human health. The standards mentioned in the preceding paragraph sha...

Express delivery enterprises or Customs brokers shall not make separate declarations to Customs for a single importation of express consignments. Neve...

I. If a registered freight forwarder undertakes to forward cargos carried by transports in the preceding article, the manifest may be submitted to Cus...

The term “substandard drugs” as used in this Act shall refer to the approved drugs that are found to fall within any of the following circumstances af...

When the central competent authority considers that there is an emergency need to prescribe standards but the experimentation data are insufficient or...

The business tax rates for special food and beverage services enterprises are as follows: 1. 15% for night clubs and for restaurants providing enterta...

Where commodity inspections or quarantine measures are required for the import or export express consignments, they shall be handled in accordance wit...

I. Prior to importation, the duty-payer or the duty-payer’s agent may apply to Customs for an advance tariff classification ruling of the goods and Cu...

The slaughtering and sanitation inspection of livestock and poultry shall be administered by the agricultural competent authority. During the transpor...

For small business entities, massage enterprises run by visually impaired persons who have duly obtained qualifications to engage in massage operation...

The term “prohibited drugs” as used in this Act shall refer to any of the following: 1. The poisonous or harmful drugs that are prohibited by an order...

Declarations for express consignments may be lodged to Customs prior to their importations. For consignments subject to physical examinations, Customs...

I. Declaration, duty payment and the relevant customs formalities for goods clearance may be entrusted to a customs broker. A customs declaration from...

The term “defective medical devices” as used in this Act shall refer to the medical devices which fall within any of the following circumstances after...

Except as otherwise prescribed in Section 2 of this chapter, business entities shall calculate the output tax based on the relevant sales amounts of g...

Foods, food additives, food cleansers, food utensils, food containers, or packaging of specific types designated publicly announced by the central com...

If a consignee of import express consignments, a bearer of the delivery orders, a holder of import express consignments, or a consignor of export expr...

The amount of business tax payable or overpaid by a business entity will be the difference between the output tax in a tax period and the input tax in...