SDS vs MSDS: A Complete Guide to Safety Data Sheets
MSDS and SDS are essentially the same kind of document — safety information for a chemical. MSDS (Material Safety Data Sheet) is the older name and its format varied by country. After the GHS classification and labelling system was adopted, the name was standardised to SDS (Safety Data Sheet) with a fixed 16-section format. In Taiwan the legal format is set out in Annex 4 of the Regulations for the Labelling and Hazard Communication of Hazardous Chemicals; the sheet should be primarily in Chinese and reviewed at least once every three years.
🔴 One caution: having an SDS does not mean your goods can be shipped, nor that they will clear customs. The duty to provide an SDS under occupational safety law runs from employer to worker — that is a different matter from whether a carrier will accept your shipment, and from whether an import permit is required.
Last updated: 2026-09-07 | Legal provisions follow the current text in the Laws & Regulations Database of the Republic of China (Taiwan)
The short answer: SDS is the current name for MSDS
MSDS and SDS refer to the same thing — the safety information document for a chemical. The difference is mainly the age of the name and the degree of standardisation, not two different documents.
If your document is titled SAFETY DATA SHEET it is an SDS; if it is titled MATERIAL SAFETY DATA SHEET it is the older MSDS. They are the same kind of document. As long as the content covers what is required and the data is current, it can normally be used; older MSDS files may simply lack the classification and labelling information introduced with GHS.
"MSDS is for factories, SDS is for customs" — no such distinction exists. Both serve the same purpose; the latter is simply the current standardised name and format. Also do not confuse an SDS with a CoA (certificate of analysis), an ingredient list, or a GHS label — those are different documents.
"If I have an SDS the goods can ship and clear customs" — wrong. An SDS is an information document describing hazards and handling. It is not a permit, not a customs clearance document, and not a guarantee that a carrier will accept the shipment. Whether goods may be shipped, and whether a permit is needed, depends on the rules for the goods themselves.
MSDS vs SDS comparison
Side by side, the differences are straightforward:
| Item | MSDS | SDS |
|---|---|---|
| Full name | Material Safety Data Sheet | Safety Data Sheet |
| Chinese name | Material Safety Data Sheet | Safety Data Sheet |
| Status | Former name | Current standard name |
| Format | Varied by country and by supplier; section count and order differed | Standardised to 16 sections in a fixed order |
| International background | The common term before GHS | Aligned with the GHS classification and labelling system |
| Current documents in Taiwan | Rarely issued under this name now | SDS is the norm; the legal format is Annex 4 |
💡 In practice you will still receive documents titled MSDS, especially where an overseas supplier reuses an old template. What matters is not the wording of the title but whether the content is complete and the data still current.
The 16 sections (Annex 4, verbatim)
Taiwan sets the legal format in Annex 4, "Content Items and Reference Format of the Safety Data Sheet", of the Regulations for the Labelling and Hazard Communication of Hazardous Chemicals. The numbering and names below are verbatim from Annex 4 (Chinese original in brackets), with a plain-language note on the right:
| No. | Legal name (Annex 4) | What it covers |
|---|---|---|
| 1 | Chemical product and company information（化學品與廠商資料） | Product name, other names, recommended use and restrictions, manufacturer or supplier details and emergency telephone number. |
| 2 | Hazard identification（危害辨識資料） | Hazard classification, label elements (signal word, hazard statements, pictograms) and other hazards. |
| 3 | Composition information（成分辨識資料） | Names and synonyms, CAS numbers, hazardous ingredients and their concentration or concentration range. |
| 4 | First aid measures（急救措施） | First aid by route of exposure (inhalation, skin, eyes, ingestion), key symptoms, and protection for first-aid personnel. |
| 5 | Fire-fighting measures（滅火措施） | Suitable extinguishing media, methods that must not be used, special hazards, and special protective equipment for firefighters. |
| 6 | Accidental release measures（洩漏處理方法） | Personal precautions, environmental precautions, and clean-up methods. |
| 7 | Handling and storage（安全處置與儲存方法） | Safe handling and storage, including compatibility and incompatible materials. |
| 8 | Exposure controls and personal protection（暴露預防措施） | Engineering controls, permissible limits, personal protective equipment (respiratory, hand, eye, skin) and hygiene measures. |
| 9 | Physical and chemical properties（物理及化學性質） | Appearance, odour, pH, boiling point, flash point, vapour pressure, solubility, density and so on. |
| 10 | Stability and reactivity（安定性及反應性） | Stability, possible hazardous reactions, conditions to avoid, incompatible materials, hazardous decomposition products. |
| 11 | Toxicological information（毒性資料） | Acute toxicity, corrosion or irritation, sensitisation, carcinogenicity, reproductive toxicity and other health effects. |
| 12 | Ecological information（生態資料） | Ecotoxicity, persistence and degradability, bioaccumulation, mobility in soil. |
| 13 | Disposal considerations（廢棄處置方法） | How to dispose of waste and contaminated containers. |
| 14 | Transport information（運送資料） | UN number, proper shipping name, hazard class, packing group — this is the section carriers look at first. |
| 15 | Regulatory information（法規資料） | The applicable regulations. |
| 16 | Other information（其他資料） | References, who prepared the sheet, and the preparation date. |
🔑 When a carrier asks for an SDS, the parts they usually read are section 14, Transport information (UN number, class, packing group) and section 9, Physical and chemical properties (flash point, whether it is a flammable liquid). Vague entries in those two are the most common reason for a request to resubmit.
Taiwan legal basis and the three-year rule
In Taiwan the safety data sheet sits within the occupational safety and health framework:
1Legal basis: Article 10, paragraph 3 of the Occupational Safety and Health Act
Article 1 of the Regulations for the Labelling and Hazard Communication of Hazardous Chemicals states that the Regulations are made under Article 10, paragraph 3 of the Occupational Safety and Health Act.
2Duty to provide: Article 12, paragraph 1
"For each chemical containing a hazardous chemical, or meeting Annex 3, the employer shall provide workers with a safety data sheet in accordance with Annex 4." Note that the duty falls on the employer and runs to workers.
3Language: Article 12, paragraph 2
"The safety data sheet referred to in the preceding paragraph shall be written primarily in Chinese, supplemented where necessary by a foreign language the workers concerned can understand." An English-only SDS may therefore be insufficient for workplace use in Taiwan.
4Review frequency: Article 15, paragraph 1
"The manufacturer, importer, supplier or employer shall review the accuracy of the content of the safety data sheet in the light of actual circumstances, update it as appropriate, and review it at least once every three years." This is the test for whether an SDS is out of date.
5National standard: CNS 15030
Classification and labelling of chemicals is further covered by the national standard CNS 15030, "Classification and labelling of chemicals — General principles" (category Z1051).
📌 GHS is not itself law. GHS is a common framework promoted by the United Nations for classifying and labelling chemicals, adopted voluntarily; it acquires legal force only when a country writes it into its own law. Taiwan does this through its occupational safety legislation and CNS standards, so what actually binds you in Taiwan is the provisions above, not the GHS document itself.
Three different SDS requirements — do not confuse them
People often assume there is a single "SDS requirement". In fact there are at least three, from entirely different sources, with different duty holders, purposes and consequences:
① Workplace safety (occupational safety framework)
Whose duty: the employer. Owed to: workers. Basis: Article 10 of the Occupational Safety and Health Act and the Regulations for the Labelling and Hazard Communication of Hazardous Chemicals. Key points: keep it where it is readily available in the workplace, primarily in Chinese, reviewed at least every three years.
- This set of rules has nothing to do with whether goods may be imported; it is a workplace obligation that applies once the material is in your company.
② Transport and carriage (dangerous goods rules and carrier policy)
Whose duty: the shipper. Owed to: airlines, shipping lines, express operators and consolidators. Basis: air and sea dangerous goods rules, plus each carrier's own acceptance policy. Key points: the carrier uses the SDS to decide whether your goods are dangerous goods, whether they can be accepted, and how they must be packed and declared.
- 🔴 Whether a carrier accepts your goods is a commercial decision. Providing an SDS does not prevent a refusal; acceptance, space and documentary requirements are always subject to the carrier's rules at the time.
- This is why lithium batteries, alcohol-containing goods, oils and resins are the items most often asked for an SDS.
③ Import permits (Ministry of Environment toxic chemicals and similar)
Whose duty: the applicant. Owed to: the competent authority. Basis: the relevant permit regulations. Key points: the SDS is one of the application documents — for example where import rules list 553 for toxic or concerned chemicals, it must be filed with the Chemical Administration, Ministry of Environment.
- This route has explicit review requirements (ingredient concentrations totalling 100%, CAS numbers shown). See Taiwan toxic chemical import permits.
🔑 To work out which set applies to you, ask three questions: who is going to read this document — workers, a carrier, or a government authority? The answer determines what the sheet must contain and how rigorous it has to be.
Which goods get asked for an SDS
From a consolidation and cross-border shipping perspective, these are the categories carriers most often ask about:
| Type of goods | Why an SDS is needed | Further reading |
|---|---|---|
| Lithium batteries power banks, electronics containing cells | To determine UN 3480/3481 (lithium-ion) or UN 3090/3091 (lithium metal), watt-hour rating and packing method. Carriers often also ask for a UN 38.3 test summary and a transport assessment. | Lithium battery and graphite export controls |
| E-bikes and e-scooters | The battery is dangerous goods; sea freight must be declared and packed under the IMDG Code, and documentary requirements follow the carrier's rules at the time. | Importing electric bicycles |
| Photopolymer resin and cleaning solvents 3D printing consumables | Liquid resin is a chemical and many carriers restrict it; flammable liquids such as isopropyl alcohol are restricted more tightly still. | Importing 3D printers |
| Cosmetics and skincare alcohol-based perfume | To determine whether the goods are a flammable liquid. Alcohol-based perfume is dangerous goods and is not accepted on ordinary air channels. | Commercial sea express |
| Industrial raw materials and chemicals | Beyond the carrier, these may also engage import rules and permits — that is requirement ③ above. | Toxic chemical import permits |
⚠️ Ask before you buy, not after. Acceptance policies differ between carriers and change over time; confirming that something can be shipped costs far less than chasing documents and paying storage later. You can check the import rules for a product with the tariff lookup tool.
How to obtain an SDS and why they get rejected
An SDS should be issued by the manufacturer or supplier. It is not something the buyer writes.
1Ask the manufacturer or supplier
Ask the seller for the SDS for that product and that batch. A sheet downloaded for a similar product will not match the composition or batch and is easily rejected.
2Check who prepared it and when
Look at section 16 for the preparer and the preparation date. Under Article 15, paragraph 1 the sheet must be reviewed at least every three years, so ask for an update if the date is old.
3Check the ingredients and CAS numbers
Section 3 must show CAS numbers. For a toxic chemical import permit the ingredient concentrations must total 100% — "balance" is not accepted.
4Check the language version
For workplace use the sheet should be primarily in Chinese; if you only have an English version you may need a Chinese or bilingual version depending on the purpose.
5Show section 14 to the carrier
Transport information (UN number, proper shipping name, hazard class, packing group) is what the carrier relies on to decide whether to accept the shipment, so make sure it is complete.
① A generic sheet downloaded online that does not match the actual product ② ingredient concentrations that do not total 100%, or stated as "balance" ③ no CAS numbers ④ a preparation date more than three years old with no review ⑤ a foreign-language version only ⑥ section 14 left blank or marked "not applicable" when the goods do contain dangerous components.
- Toxic chemical import permits (553/550/533 and SDS review requirements)
- China export controls on lithium batteries and synthetic graphite
- China export restrictions overview
- Drone export controls
- Importing electric bicycles
- Importing 3D printers and consumables
- Importing supplements and medicines
- Commercial sea express (including dangerous goods containers)
Frequently asked questions
⚠️ This article summarises publicly available regulations and practical experience and is for reference only; it is not legal advice. Legal provisions follow the current text in the Laws & Regulations Database; whether a carrier will accept goods, and what documents are needed, is always subject to the carrier's rules at the time. For individual cases consult the competent authority or a professional.
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