Legal Regulations

The term “advertisement of medicaments” as used in this Act shall refer to the act of advertising the medical efficacy of medicaments by means of comm...

The containers or outer packaging of foods, food additives, food cleansers, food utensils, food containers, or packaging sold in packaged form shall b...

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...

Where, before the simplified declared import goods are withdrawn from the warehouse, customs brokers fail to acquire importers Power of Attorney throu...

The time and place of loading and unloading of all imported and exported goods shall be designated by Customs. In the case that the goods are of a per...

If a business entity sells its used passenger car or motorcycle purchased from a person who is not required to file a tax computation under this secti...

The term “labels” as used in this Act shall refer to the identification articles used to specify, in words, pictures, or signs, on the container or pa...

For food items or food raw materials which cannot be labeled in their containers or outer packaging due to size, material, or other specific factors,...

An express delivery enterprise entrusted by a consignor to deliver express consignments in door-to-door manner may declare the consignments to Customs...

I. The imported goods which are not released by Customs, the exported goods which have been examined and sealed by Customs and/or the goods which are...

The containers or outer packaging of food additives shall be labeled conspicuously in Chinese and common symbols with the following matters: 1. Produc...

The sales amount prescribed in Article 14 means the total consideration received from the sale of goods or services, including any charges collected b...

The term “use instructions,” as used in this Act, shall refer to the instruction sheets accompanied by drugs or medical devices.

An express delivery enterprise entrusted by a consignor to ship export express documents or low-value export express consignments may make Customs dec...

I. Imported or exported goods not released by Customs may be temporarily stored in a warehouse or in a container yard. II.The firm operating the wareh...

The central competent authority may publicly announce that foods sold at vending locations shall be labeled with the country of origin, and may restri...

In the event that a business entity sells goods or services at a price significantly lower than the market price with no proper reason, the competent...

Any person with the intent to be a pharmaceutical firm shall apply to the municipal or county (city) competent health authority for approval and regis...

Payment of duties and charges on import express consignments shall be accomplished in accordance with the provisions prescribed in the Regulations Gov...

The sales amount of an international transport enterprise transporting outbound cargo or passengers from within the territory of the R.O.C. shall be c...