Legal Regulations

To apply for suspension of business, pharmaceutical firms shall clearly state the reason and term of suspension and hand in the business permits and m...

For food utensils, food containers, or packaging of specific types designated publicly announced by the central competent authority and sold in packag...

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...

Express clearance handling fees shall be levied on express consignments pursuant to relevant provisions prescribed in the Rules for Collection of Cust...

I.To expedite customs clearance, express consignments and postal parcels may clear the Customs at a specific place. II.Regulations governing the condi...

The containers or outer packaging of food cleansers sold in packaged form shall be labeled conspicuously in Chinese and common symbols with the follow...

Pharmaceutical firms holding drug licenses that were announced as essential drugs by the central competent health authority shall report to the centra...

In any of the following events, a business entity may not deduct the input tax from the output tax: 1. Where the supporting documents, as set out in A...

The express delivery enterprises shall observe Customs acts and regulations, and cooperate with Customs closely in order to prevent smuggling of drugs...

I. Customs shall follow the Rules of Origin on Imported Goods, when determining the origin of imported goods. If necessary, Customs may request the du...

The labeling, promotion, or advertisement of foods, food additives, food utensils, food containers or packaging, or food cleansers shall not be false,...

The business tax on imported goods shall be calculated based on the total sum of amount of the customs taxable value and import tariffs at the tax rat...

Dealers of western pharmaceuticals and their sales shall have a full-time resident pharmacist for management. However, a full-time assistant pharmacis...

If an operator of an Express Handling Unit or Air Cargo Transshipment Center violates the provisions prescribed in Paragraph 3, Article 3, or, without...

I. To ensure the security of goods, Customs may affix seals to means of bonded transportation, means of transportation approved by Customs and sea shi...

Manufacturers of western pharmaceuticals shall have a full-time resident pharmacist to supervise the manufacturing. Manufacturers of Chinese medicines...

Media enterprises engaging in the publication or broadcast of advertisements for foods, food additives, food utensils, food containers or packaging, o...

Enterprises engaged in banking, insurance, investment trust, securities, futures, commercial paper and pawnshops shall calculate their business tax ba...

If an express delivery operator conducts customs clearance in the EHU or Air Cargo Transshipment Centers for cargo that do not meet the conditions for...

The special food and beverage service enterprises under Article 12 shall compute the amount of their business tax based upon their sales amount at the...