Required Report - public distribution

**Date:** 7/29/2005

**GAIN Report Number:** TW5024

TW5024

**Taiwan**

**Food and Agricultural Import Regulations and Standards**

**Annual**

**2005**

**Approved by:**

![](media/image1.wmf)Scott Sindelar

American Institute in Taiwan

**Prepared by:**

Rosemary Kao, Amy Hsueh

**Report Highlights:**

All major sections of the report have been updated. This report outlines
requirements for food and agricultural imports into Taiwan. The report
aims to assist U.S. exporters with labeling, packaging, import
procedures, and other relevant information. Please contact this office
if you have any comments, corrections, or suggestions about the material
contained in this report (see Appendix II for contact information).
Please see Disclaimer on page 3.

Includes PSD Changes: No

Includes Trade Matrix: No

Annual Report

Taipei \[TW1\]

\[TW\]

**Table of Contents**

[SECTION I. FOOD LAWS 3](#section-i.-food-laws)

[SECTION II. LABELING REQUIREMENTS
4](#section-ii.-labeling-requirements)

[General Requirements 4](#general-requirements)

[Requirements Specific to Health Foods
5](#requirements-specific-to-health-foods)

[Requirements Specific to Nutritional Labeling
6](#requirements-specific-to-nutritional-labeling)

[Regulation on Nutrition Labeling for Packaged Food
6](#regulation-on-nutrition-labeling-for-packaged-food)

[Requirements Specific to Pet Food
10](#requirements-specific-to-pet-food)

[SECTION III. PACKAGING & CONTAINER REQUIREMENTS
11](#section-iii.-packaging-container-requirements)

[SECTION IV: FOOD ADDITIVE REGULATIONS
12](#section-iv-food-additive-regulations)

[SECTION V. PESTICIDE AND OTHER CONTAMINANTS
13](#section-v.-pesticide-and-other-contaminants)

[SECTION VI. OTHER REGULATIONS AND REQUIREMENTS
14](#section-vi.-other-regulations-and-requirements)

[SECTION VII. OTHER SPECIFIC STANDARDS
16](#section-vii.-other-specific-standards)

[Registration of Imported Food in Tablet or Capsule Forms
16](#registration-of-imported-food-in-tablet-or-capsule-forms)

[Registration of Special Dietary Food
17](#registration-of-special-dietary-food)

[SECTION VIII. COPYRIGHT AND/OR TRADEMARK LAWS
19](#section-viii.-copyright-andor-trademark-laws)

[SECTION IX. IMPORT PROCEDURE 19](#section-ix.-import-procedure)

[APPENDIX I: REGULATORY AGENCY CONTACTS
19](#appendix-i-regulatory-agency-contacts)

[Food Safety 19](#food-safety)

[Animal and Plant Quarantine 19](#animal-and-plant-quarantine)

[APPENDIX II. OTHER IMPORT SPECIALIST CONTACTS
21](#appendix-ii.-other-import-specialist-contacts)

# 

**DISCLAIMER:** The Agricultural Affairs Section and Agricultural Trade
Office of the American Institute in Taiwan have prepared this report for
exporters of U.S. food and agricultural products. While every possible
care was taken in the preparation of this report, information provided
may not be completely accurate either because policies have changed
since its preparation, or because clear and consistent information about
these policies was not available. Before U.S. exporters ship any goods,
it is highly recommended that they verify the full set of import
requirements with their foreign customers who are normally best equipped
to research such matters with local authorities.

**FINAL IMPORT APPROVAL OF ANY PRODUCT IS SUBJECT TO THE RULES AND
REGULATIONS OF THE TAIWAN AUTHORITIES AS INTERPRETED BY BORDER OFFICIALS
AT THE TIME OF PRODUCT ENTRY.**

# SECTION I. FOOD LAWS

The Department of Health (DOH) is the statutory body responsible for the
management of food safety on Taiwan. Food products must comply with the
"Law Governing Food Sanitation", together with its enforcement rules,
and a series of food standards promulgated by DOH. The term "foods" as
used in this law refers to goods provided to people for eating,
drinking, or chewing, and their raw materials. DOH commissions the
Bureau of Standards, Metrology and Inspection (BSMI) of the Ministry of
Economic Affairs (MOEA) to inspect imported foods at the port of entry.
The Bureau of Animal and Plant Health Inspection and Quarantine (BAPHIQ)
of the Council of Agriculture (see below) inspect fresh produce, meats,
and pet food. Fresh produce is randomly inspected for pesticide residues
(see SECTION V) by BSMI and the accompanying *Federal Phytosanitary
Certificate* (FPC) is checked by BAPHIQ for completeness and accuracy.
Border inspection of meat products consists of a visual inspection of
the product by BAPHIQ, a random test for animal drugs and pesticide
residues by BSMI, and a thorough check of the accompanying *Meat and
Poultry Export Certificate of Wholesomeness* for accuracy and
completeness by BAPHIQ. The only exception to this general process is
U.S. beef, which, after regaining market access in April 2005, is
required to have the Export Certificate inspected by both BAPHIQ and
BSMI. (See SECTION VI) Discrepancies or insufficiencies on these
certificates will lead to delays in customs clearance and usually
require reissuing the certificate. In the worst case, it may lead to
rejection of the entire shipment.

The food safety inspection of processed foods focuses on labeling, food
hygiene and food additives. Food additives, special dietary foods, and
foods in capsule and tablet form, may not be imported unless they
undergo an extensive examination by DOH and are subsequently registered
with, and licensed by, the DOH prior to the exportation of commercial
shipments of the product in question. Bioengineered corn and soybeans,
and certain processed foods made from them, are subject to specific
regulations.

The "Compilation of Food Sanitation Regulations" published in Chinese by
DOH, can be purchased from DOH. Purchase and additional information is
available on the Internet at:
[http://www.doh.gov.tw](http://www.doh.gov.tw/).

The Council of Agriculture (COA) is the statutory body responsible for
animal and plant quarantine. COA's Bureau of Animal & Plant Health
Inspection & Quarantine (BAPHIQ) fulfils functions similar to USDA's
Animal & Plant Health Inspection Service (APHIS) and the Food Safety
Inspection Service (FSIS).

Taiwan's sanitary and phytosanitary (SPS) standards are, for the most
part, different from U.S. standards or those established by
international regulatory bodies such as the Office of International
Epizootics (OIE), the International Plant Protection Convention (IPPC)
or the Codex Alimentarius. Taiwan, which acceded to the WTO on January
1, 2002, has begun to implement the terms of the WTO SPS Agreement.
However, many laws, regulations and practices are still not yet WTO SPS
compliant. For example, Taiwan continues to submit WTO notifications of
newly proposed SPS rules or other changes that do not include a
translation of the regulations in a WTO language. The process of
reconciling Taiwan's current practices with WTO disciplines is
proceeding only incrementally.

Taiwan inspectors often focus on the completeness and accuracy of
government-issued certificates. Shipments, especially of fresh produce
or meat, are often detained because of small errors in documentation.
For example, detentions are common if a type or brand of fruit in a
shipment is not listed in the documentation or inspectors discover
cartons of meat in a container that show a slaughter date outside of the
date range listed on the Export Certificate. Such errors generally have
no impact on the safety of Taiwan's consumers or agriculture, but can
prove costly to exporters, who must pay for reissued certificates, and
importers, who face delays in receiving their shipments. After an
exporter has made corrections, endorsed by the relevant USDA inspector,
or obtained a new or reissued APHIS or FSIS certificate, the AIT
Agricultural Affairs Section can often help expedite release of the
shipment working with the Taiwan authorities and the importer. Contact
information is in Appendix II.

After the second case of Bovine Spongiform Encephalopathy (BSE) was
confirmed in the United States in June 2005, the DOH once again
suspended imports of U.S. beef pending its review of the investigative
report, although it did allow entry of pipeline products. Imports of
processed beef products have been banned since the first BSE detection
in December 2003. BAPHIQ banned imports of animals and animal products,
with some being over-restrictive and non-compliant with OIE
recommendations. Post has been working to remove or relax these bans and
U.S. exporters of beef and animal products are advised to confirm Taiwan
import requirements prior to shipment to prevent products from being
rejected entry.

# SECTION II. LABELING REQUIREMENTS

## General Requirements

Since Taiwan's "Act Governing Food Sanitation" went into effect on March
7, 1995, Taiwan authorities have strictly enforced food and beverage
labeling requirements. Improper or altered labels risk rejection by
local inspectors at the port of entry. The \"Act Governing Food
Sanitation\" was amended and implemented on January 30, 2002. The
enforcement rules were amended and came into force starting June 12,
2002.

All processed food products or food additives imported into Taiwan for
retail sale must have a Chinese language label (NOTE: Taiwan uses
traditional Chinese characters, not the simplified characters used in
Mainland China). In 2002, Taiwan Customs allowed Chinese labels be
affixed in government-approved logistics centers or government-approved
self-managed bonded warehouses prior to Customs clearance. Currently,
nine facilities are qualified to provide this service. The Agricultural
Office in Taipei maintains a list of these facilities for U.S.
exporters. The Chinese label must indicate the following information:

‑‑ Product name

‑‑ Name, weight, volume or quantity of the contents (if a mixture of two
or more components, they must be listed separately)

‑‑ Name of food additives

‑‑ Name, telephone number, and detailed address of manufacturer

‑‑ Name, telephone number, and detailed address of importer, for
imported foods

\-- Expiration date (year, month, date) must be printed in that order.
To distinguish the month from the date, the Chinese characters for
"month" and \"date" may be included on the label. If the normal shelf
life exceeds three months, the expiration date may be indicated by year
and month only. Date of manufacture, shelf life, and conditions of
storage may also be used, if required by the health authorities

**\--** Dairy products in liquid form must also indicate shelf life and
conditions of storage

[Frozen Foods]{.underline} ‑ for imported frozen foods, the following
information is also required in Chinese on the label:

\* Type of Frozen Foods

Frozen fresh fish/shellfish

Frozen fresh ready-to-eat oysters

Frozen fresh fish/shellfish ready‑to‑eat (i.e. sashimi)

Frozen fresh meat

Frozen fruits/vegetable,

> \--fresh ready to-eat
>
> \--which must be heated up

\* Method and conditions of storage

\* Cooking instructions if the products require cooking or are not
ready‑to‑eat.

[Exemptions]{.underline} ‑ the following types of businesses may apply
for an exemption from the Chinese labeling requirements:

\(1\) Food processing plants that import food for processing.

\(2\) Restaurants, fast food stores, and bakeries, which import food for
their own kitchens.

\(3\) Importers who import food for processing, for repack or
change‑pack, i.e. products not for direct sale to consumers.

For further information on the general labeling requirements, contact
the DOH office listed below:

Bureau of Food Safety

Department of Health

12th Floor, 100 Ai Guo East Road

Taipei, Taiwan

Tel: (886‑2) 2321-0151

Fax: (886‑2) 2392‑9723

Dr. Chen Lu-Hung, Director

Ms. Hsu I-ping, Senior Specialist (fsiping@doh.gov.tw)

## Requirements Specific to Health Foods

The \"Health Food Control Act\" was promulgated on February 3, 1999 and
amended on January 30, 2002. According to the DOH, products with health
food claims must prove that they possess the ability to contribute to
the health of those consuming them. Health foods cannot claim to prevent
illnesses. Any product claiming to be a health food must receive DOH's
approval before being marketed.

The following information, in Chinese and commonly used symbols, shall
be conspicuously displayed on the containers, packaging, or written
instructions of health foods:

\(1\) Product name;

\(2\) Name, and weight or volume of the contents (if a mixture of two or
more components, they must be listed separately);

\(3\) Name of food additives;

\(4\) Expiration date, method and conditions of preservation;

\(5\) Name and address of the responsible business operator; the name
and address of the importer shall be specified if the health food is
imported;

\(6\) The approved health care effects;

\(7\) Reference number of the permit, the legend of \"health food\" and
standard logo;

\(8\) Intake amount and other important messages for the consumption of
the health food along with other necessary warnings;

\(9\) Nutrient and its content; and,

\(10\) Other material facts designated by the DOH

For further information, contact the DOH listed below:

Bureau of Food Safety

Department of Health

12th Floor, 100 Ai Guo East Road

Taipei, Taiwan

Tel: (886‑2) 2321-0151

Fax: (886‑2) 2392‑9723

Dr. Chen Lu-Hung, Director

Ms. Sherry Chien, Senior Specialist (fssherry \@doh.gov.tw)

## Requirements Specific to Nutritional Labeling

The \"Regulation on Nutritional Labeling for Packaged Food\" and the
\"Regulation on Nutrition Claims for Package Food\" went into effect on
September 1, 2002. With the exception of dairy products and
non-alcoholic beverages, any consumer-packaged food marketed in Taiwan
that makes nutritional claims must carry specific nutrition labeling.
Effective January 1, 2003, all dairy products as well as non-alcoholic
beverages, whether they bear nutritional claims or not, must carry
nutrition labeling. Similarly, the DOH announced on February 25, 2003
that nutrition labeling is required for all edible oil and ice products
(ice cream, popsicles, etc...) beginning January 1, 2004. The DOH also
announced that, effective January 1, 2005, nutrition labeling is
required for all baked and cereal-based foods, and effective January 1,
2006, for all canned foods and candies.

## Regulation on Nutrition Labeling for Packaged Food

Following the lead of many developed countries, nutrition labeling
regulation of Taiwan is established in order to meet consumers' demand
and to foster a better knowledge of nutrition information on packaged
foods.

Any packaged food offered to consumers bearing a nutrition claim should
provide nutrition labeling. A nutrition claim is defined as any
representation, which states, suggests, or implies that a food product
has particular nutritional properties (such as containing vitamin A,
high calcium, low sodium, cholesterol‑free, high fiber etc.) However, a
description of the ingredients contained in a food product (e.g., the
food product contains such ingredients as maltodextrin, corn oil,
lecithin, calcium carbonate, vitamin A palmitate, vitamin B2 and vitamin
D3) is not a nutrition claim. If a packaged food does not bear any
nutrition claim, the nutrition labeling regulations provided herein
still apply if the nutrition label is to be provided.

The nutrition labeling for a packaged food shall provide the following
information shown at a conspicuous place on the outer package or
container of the product:

\(1\) Items of labeling

a\) The heading \"Nutrition labeling\"

b\) Content of energy

> c\) Content of protein, fat, carbohydrate and sodium contained (note
> that the carbohydrate includes dietary fiber)

d\) Content of other nutrients declared in the nutrition claim

e\) Content of other nutrients labeled by the producer voluntarily

\(2\) With respect to the content of energy and nutrients contained, the
labeling value for solid (semi‑solid) food shall be expressed in units
of 100 grams or grams per serving, and for liquid food (drinks) in units
of 100 milliliters or milliliters per serving. If the value is expressed
on a per serving basis, the number of servings contained in each package
of the product shall also be specified.

\(3\) Labeling unit of the content of energy and other nutrients: The
content of energy contained in a food product shall be expressed in
kcal, that of protein, fat and carbohydrate in grams, that of sodium in
milligrams, and that of other nutrients in grams, milligrams or
micrograms, as appropriate.

\(4\) Daily Value of Nutrient Intake: Each nutrient may further be
expressed in percentage of Daily Value of Nutrient Intake. The following
numerical values shall serve as the basis of the Daily Value of Nutrient
Intake:

  ------------------------------------------ ----------------------------
  Energy                                     2000 Kcal

  Protein                                    60 gram

  Fat                                        55 gram

  Carbohydrate                               320 gram

  Sodium                                     2400 mg

  Saturated fatty acids                      18 gram

  Cholesterol                                300 mg

  Dietary fiber                              20 gram

  Vitamin A                                  600 mcg

  Vitamin B1                                 1.4 mg

  Vitamin B2                                 1.6 mg

  Vitamin C                                  60 mg

  Vitamin E                                  12 mg

  Calcium                                    800 mg

  Iron                                       15 mg
  ------------------------------------------ ----------------------------

\(5\) Rules for rounding‑off: Nutrients shall be expressed in not more
than three significant figures and each serving, content of energy,
protein, fat, carbohydrate and sodium shall be expressed in an integer
or to the first place of decimal; further, the nutrient content of
energy, protein, fat, carbohydrate, sodium, fatty acids, and sugar may
be labeled as \"0\" if it meets the criteria in the following chart:

  --------------- -------------------------------------------------------
  Nutrient        Criteria for being labeled as \"0\"

  Energy          Nutrient content is less than 4 Kcal for 100 gram of
                  solid (semi‑solid) food or 100 ml of liquid food

  Protein         Nutrient content is less than 0.5 gram for 100 gram of
                  solid (semi‑solid) food or 100 ml of liquid food

  Fat             Nutrient content is less than 0.5 gram for 100 gram of
                  solid (semi‑solid) food or 100 ml of liquid food

  Carbohydrate    Nutrient content is less than 0.5 gram for 100 gram of
                  solid (semi‑solid) food or 100 ml of liquid food.

  Sodium          Nutrient content is less than 5 mg for 100 gram of
                  solid (semi‑solid) food or 100 ml of liquid food.

  Saturated fatty Nutrient content is less than 0.1 gram for 100 gram of
  acids           solid (semi‑solid) food or 100 ml of liquid food.

  Sugar           Nutrient content is less than 0.5 gram for 100 gram of
                  solid (semi‑solid) food or 100 ml of liquid food
  --------------- -------------------------------------------------------

Attached are the examples of the approved labeling format.

\(I\)

+-----------------------------------------------------------------------+
| Nutrition Labeling                                                    |
+-----------------------------------------------------------------------+
| Serving size gm (ml)                                                  |
|                                                                       |
| This package contains servings                                        |
+-----------------------------------------------------------------------+
| Per serving                                                           |
+-----------------------------------------------------------------------+
| Energy Kcal                                                           |
|                                                                       |
| Protein gm                                                            |
|                                                                       |
| Fat gm                                                                |
|                                                                       |
| Carbohydrate gm                                                       |
|                                                                       |
| Sodium mg                                                             |
|                                                                       |
| Content of other nutrient claimed                                     |
|                                                                       |
| Content of other nutrients                                            |
+-----------------------------------------------------------------------+

\(II\)

+-----------------------------------------------------------------------+
| Nutrition Labeling                                                    |
+-----------------------------------------------------------------------+
| Per 100 gm (100 ml)                                                   |
+-----------------------------------------------------------------------+
| Energy Kcal                                                           |
|                                                                       |
| Protein gm                                                            |
|                                                                       |
| Fat gm                                                                |
|                                                                       |
| Carbohydrate gm                                                       |
|                                                                       |
| Sodium mg                                                             |
|                                                                       |
| Content of other nutrient claimed                                     |
|                                                                       |
| Content of other nutrients                                            |
+-----------------------------------------------------------------------+

\(III\)

+-----------------------------------------------------------------------+
| Nutrition Labeling                                                    |
+-----------------------------------------------------------------------+
| Serving size gm (ml)                                                  |
|                                                                       |
| This package contains servings                                        |
+-----------------------------------------------------------------------+
| Per serving Per 100 gm (100ml)                                        |
+-----------------------------------------------------------------------+
| Energy Kcal Kcal                                                      |
|                                                                       |
| Protein gm gm                                                         |
|                                                                       |
| Fat gm gm                                                             |
|                                                                       |
| Carbohydrate gm gm                                                    |
|                                                                       |
| Sodium mg mg                                                          |
|                                                                       |
| Content of other nutrient claimed                                     |
|                                                                       |
| Content of other nutrients                                            |
+-----------------------------------------------------------------------+

\(IV\)

+-----------------------------------------------------------------------+
| Nutrition Labeling                                                    |
+-----------------------------------------------------------------------+
| Serving size gm (ml)                                                  |
|                                                                       |
| This package contains servings                                        |
+-----------------------------------------------------------------------+
| Percentage of Daily Value of Nutrient Per serving Intake provided by  |
| per serving                                                           |
+-----------------------------------------------------------------------+
| Energy Kcal \*%                                                       |
|                                                                       |
| Protein gm \*%                                                        |
|                                                                       |
| Fat gm \*%                                                            |
|                                                                       |
| Carbohydrate gm \*%                                                   |
|                                                                       |
| Sodium mg \*%                                                         |
|                                                                       |
| Content of other nutrient claimed                                     |
|                                                                       |
| Content of other nutrients                                            |
+-----------------------------------------------------------------------+

\*Daily Value of Nutrient Intake: 2000 Kcal of energy, 60 gram of
protein, 55 gram of fat, 320 gram of carbohydrate, and 2400 mg of
sodium.

\(V\)

+-----------------------------------------------------------------------+
| Nutrition Labeling                                                    |
+-----------------------------------------------------------------------+
| Serving size gm (ml)                                                  |
|                                                                       |
| This package contains servings                                        |
+-----------------------------------------------------------------------+
| Percentage of Daily Value of Nutrient Per 100 gm (ml) Intake provided |
| by per 100 gm (ml)                                                    |
+-----------------------------------------------------------------------+
| Energy Kcal \*%                                                       |
|                                                                       |
| Protein gm \*%                                                        |
|                                                                       |
| Fat gm \*%                                                            |
|                                                                       |
| Carbohydrate gm \*%                                                   |
|                                                                       |
| Sodium mg \*%                                                         |
|                                                                       |
| Content of other nutrient claimed                                     |
|                                                                       |
| Content of other nutrients                                            |
+-----------------------------------------------------------------------+

\*Daily Value of Nutrient Intake: 2000 Kcal of energy, 60 gram of
protein, 55 gram of fat, 320 gram of carbohydrate, and 2400 mg of
sodium.

These are only examples of approved formats. Exporters are strongly
advised to contact DOH at the address listed below for further
information on applying for import approval:

Bureau of Food Safety

Department of Health

12th Floor, 100 Ai Guo East Road

Taipei, Taiwan

Tel: (886‑2) 2321-0151

Fax: (886‑2) 2392‑9723

Dr. Chen Lu-Hung, Director

Ms. Chang Cheng-Hwei, Specialist (fschang1@doh.gov.tw)

## Requirements Specific to Pet Food

According to Taiwan's Feed Controls Act, which was promulgated in 1973
and amended in January 30, 2002, as well as "Enforcement Rules of the
Food Controls Act," amended on August 29, 2003, feed or feed additives,
without containing veterinary pharmaceuticals, must specify on the
package or container, in Chinese characters, the following information
prior to sale.

‑‑Name and address of the manufacturer or the seller

‑‑Classification, category and name of the product.

‑‑Composition

‑‑Major ingredients

‑‑Usage, dosage, and precautions in use.

‑‑Net weight

-- Manufacture or import permit code

-- Date (year/month/day) of manufacture and processing or repacking

-- Any other information which may be required by the Taiwan authorities
for specific products.

The Chinese language label for animal and plant feed must be affixed
prior to retail sale. Pet food is still allowed to clear Taiwan Customs
without a Chinese label, provided that the label is affixed prior to
entering the retail sales channel. There is a significant penalty for
retail products sold without the Chinese label.

Feed or feed additives which contain veterinary pharmaceuticals should
refer to \"Veterinary Drugs Control Act.\" (See Section VI regarding
certification requirements for pet food).

# SECTION III. PACKAGING & CONTAINER REQUIREMENTS

There are no legal requirements stipulating specific packaging materials
or sizes to be used for processed foods.

The Environmental Protection Administration (EPA) is the statutory body
responsible for the removal, disposal and recycling of waste, including
packaging or containers for food products. According to Article 15 of
the Waste Disposal Act, manufacturers or importers shall be responsible
for the recycling, disposal and removal of an article, or its package or
container, which is likely to cause serious pollution to the environment
after consumption or use.

A. Standard Recycling Symbol

![](media/image2.png){width="0.7083333333333334in"
height="0.6979166666666666in"}

B. SPI (Society of Plastics Industry) Resin Identification Code
(numbering from 1 to 7)

![](media/image3.png){width="0.7083333333333334in"
height="0.6979166666666666in"}![](media/image4.png){width="0.6979166666666666in"
height="0.7083333333333334in"}
![](media/image5.png){width="0.7083333333333334in"
height="0.6875in"}![](media/image6.png){width="0.6979166666666666in"
height="0.6979166666666666in"}![](media/image7.png){width="0.7083333333333334in"
height="0.7083333333333334in"}![](media/image8.png){width="0.7083333333333334in"
height="0.7083333333333334in"}![](media/image9.png){width="0.6979166666666666in"
height="0.7291666666666666in"}

The number "1" is for PET, "2" for HDPE, "3" for PVC, "4" for LDPE, "5"
for PP, "6" for PS and "7" for other materials.

All recyclable materials are required to bear the A symbol. Symbol B is
also required for all plastic materials, but the name of the resin
corresponding to the number inside the logo (PVC, etc.) is not required.
Recyclable containers missing the symbols will be subject to fines
ranging from NT\$ 60,000 (US\$ 1,700) to NT\$ 300,000 (US\$ 8,500).

The SPI's triangular logo and identification numbers are borrowed from
those developed by the Society of Plastics Industry (SPI) to provide a
consistent system to facilitate recycling of post-consumer plastics. The
rectangular Standard Recycling Symbol was developed locally and may not
be well known to foreign suppliers. An easy way for U.S. suppliers to be
in compliance with this requirement is to incorporate the recycle logo
into the Chinese language label. The recycle logo requirement was
implemented in 1998 but has been more seriously enforced recently, which
can affect U.S. food exports to Taiwan. Post is currently studying the
use of this Taiwan-specific logo and request that exporters please
contact Post (Appendix II) for assistance and advice if the requirement
is difficult for your company to meet.

The recycle symbols can be imprinted or labeled on containers or
packages. They are not limited to any specific color but shall be in
single color. The size shall not be smaller than 1 square centimeter (1
cm x 1 cm) or 5 percent of the total surface area of the container or
package.

The logo is also required for containers or packages made of aluminum,
steel sheet, glass, paper (that is coated with wax or plastic),
tetrapak, or plastic. The logo must be ready at the "point of sale",
wholesale or retail depending on the nature of the sale. However, it is
not required at the "point of entry" as is Chinese labeling. Thus, the
logo is not inspected at port upon importation, but the importer may
still be traced back and fined when products are found noncompliant at
the point of sale. Only containers over 17 liters are exempted from the
logo. As a result, foods for HRI use packaged in containers less than
17-liters still require the logo on the outer container. For information
regarding Taiwan's disposal and recycling requirements, contact the
following:

Environmental Protection Administration

41 Chung-Hwa Road, Sec. 1

Taipei, Taiwan

Tel: 886-2-23117722

Fax: 886-2-23116071

Home page: http://www.epa.gov.tw

# SECTION IV: FOOD ADDITIVE REGULATIONS

Imported processed food products that contain artificial food additives
are subject to strict tolerance levels and acceptable use requirements
as prescribed by Taiwan's Department of Health (DOH). The DOH's \"Scope
and Application Standards of Food Additives\" covers several hundred
food additive standards and regulations. DOH has an useful website
(<http://www.doh.gov.tw/dohenglish/>) with additives listed in 17
categories:

\(1\) Preservatives

\(2\) Sanitizing Agents

\(3\) Antioxidants

\(4\) Bleaching Agents

\(5\) Color Fasting Agents

\(6\) Leavening Agents

\(7\) Food Quality Improvement, Fermentation, and Food Processing Agents

\(8\) Nutritional Additives

\(9\) Colors

\(10\) Flavoring Agents

\(11\) Seasoning Agents

\(12\) Pasting Agents

\(13\) Coagulating Agents

\(14\) Chemicals for Food Industry

\(15\) Solvents

\(16\) Emulsifiers

\(17\) Others

Imported foods are inspected at the port of entry by the Bureau of
Standards, Metrology, and Inspection (BSMI) of the Ministry of Economic
Affairs (MOEA). The food safety inspection focuses on labeling, food
hygiene, and food additives.

Foreign suppliers or their Taiwan importers may apply to DOH for
approval of new‑to‑Taiwan food additives. The DOH requires: (1) animal
safety test data; (2) international acceptability of the proposed food
ingredients; (3) an evaluation report stating that the ingredients are
necessary to manufacture the product; (4) a description of the analysis
method and (5) product specifications. The DOH will then evaluate the
acceptability of these ingredients and make a formal determination
within four to six months. The DOH will only consider accepting and/or
adding new‑to‑Taiwan food ingredients to its roster, \"Scope and
Application Standards of Food Additives\" upon receipt of a formal
application from the manufacturer or a designated representative.

For further information regarding Taiwan's food additive regulations,
contact the following: Bureau of Food Safety

Department of Health

12th Floor, 100 Ai Guo East Road

Taipei, Taiwan

Tel: (886‑2) 2321-0151

Fax: (886‑2) 2392‑9723

Dr. Chen Lu-Hung, Director

Ms. Wang Hui-Ying, Officer (fswang@doh.gov.tw)

# SECTION V. PESTICIDE AND OTHER CONTAMINANTS

Imports of fruit, vegetables, and meat products are subject to
inspection for pesticides and animal drugs at port of entry by BSMI. On
August 1, 1999, Taiwan changed its pesticide residue inspection policy
for imported fresh fruit and vegetables from a monitor only policy to
one of mandatory inspection. One out of 40 arriving fruit and vegetable
shipments are sampled and tested by BSMI for pesticide residues.
Shipments will be released after the retrieval of samples and a document
review. Noncompliance with Taiwan's pesticide standards will result in
the recall of the unconsumed sampled shipment product. The next five
shipments from the same origin, i.e. the same brand name/exporter, will
be subject to testing. Release of these shipments will not be permitted
until testing is completed.

Taiwan establishes its own maximum residue limits (MRLs) and many
pesticides used in the United States have not been assigned Taiwan MRLs.
Chemical companies were encouraged to apply to the DOH for the
establishment of Taiwan MRLs. On July 16, 2000, Taiwan began to adopt
permanent MRLs. Some Codex MRLs were accepted after July 16, 2000 if
there are no Taiwan MRLs until Taiwan establishes its permanent MRLs.
Provisional MRLs also apply to products with applications filed by the
deadline until permanent Taiwan MRLs are established. U.S. chemical
companies submitted applications for 455 crop/pesticide combinations by
the deadline for MRL application (July 16, 2000 and September 30, 2000).
With the exception of two cases filed by New Zealand, all remaining
applications are from U.S. registrants. As of July 14, 2005, the number
of applications made to the DOH after the deadline totaled 892. Among
those, 9 cases were filed by Australia; one by Italy, another one by
Canada while the remaining were made by the United States. The reviewing
of the applications is very lengthy. As of July 14, 2005, only 55 MRLs
have been established in response to the application.

Pesticide residue testing on imports of plant products other than fruit
and vegetables such as food grains or soybeans are basically subject to
a "monitor-only" policy. Samples are taken based on a pre-scheduled
frequency much less than that for fruit and vegetables (one out of 40)
while imports move to commerce without any disruption. Once a
noncompliance is found, future shipments of the same plant product may
be placed on a watch list for more frequent sampling. However, there
have been a few cases during the past two years that the health
authorities decided to take action on the importer for being
noncompliant. The following five shipments of the same product imported
by the offending importer would have to pass pesticide residue tests
prior to Customs clearance. It remains to be observed whether or not the
Taiwan authorities will move beyond the "monitor only" policy to a more
stringent import inspection against pesticide residue for products other
than fruit and vegetable.

Taiwan has attempted to set zero tolerances for some pesticides. Since
Taiwan's pesticide MRLs are different from those established by the
United States or Codex, exporters may want to apply for Taiwan MRLs for
chemicals commonly used in U.S. plant products. However, with over 400
MRLs for fruit and vegetables pending to be developed, it may take many
years for DOH to work on MRLs for other crops. Provisional MRLs are
provided only for the above applications for fruit and vegetables that
were filed by the deadlines, not to application for other crops. Codex
MRLs may not be adopted for other crops, even when there are no Taiwan
MRLs.

Rice gained market access into Taiwan upon its WTO accession on January
1, 2002. Imported rice is tested for pesticide residues, heavy metals
and aflatoxin and checked for quality and labeling. Taiwan does not
require rice to be held at the border for testing. Imported rice may be
released into approved warehouses with an importer affidavit while it is
tested, a process that normally takes five business days. During this
time it may not be sold. About 80% of importers take advantage of the
affidavit-release process while the remaining 20% of importers hold it
at port. Lot-by-lot inspection for rice imports continues in 2005. There
has been no noncompliance reported on U.S. rice since the market opened
in 2002. In 2004, a shipment from a non-U.S. supplier was reportedly
rejected because of excessive lead residue. On March 5, 2004, DOH added
lead to its heavy metal limits on rice. Taiwan's heavy metal standards
on rice are: 0.05 part per million (ppm) for mercury, 0.5 ppm for
cadmium and 0.2 ppm for lead. Most non-compliant cases have been minor
errors on the Chinese language labeling for consumer-pack rice.

DOH is responsible for establishing and promulgating Taiwan's permanent
MRLs. The list of permanent pesticide tolerance levels is published in
the DOH Compilation of Food Sanitation Regulations. The list can also be
found on the DOH website at <http://www.doh.gov.tw/>. Usually, the DOH
does not make provisional MRLs public. However, Post usually is able to
obtain provisional MRLs for certain key crops for U.S. industry
representatives upon request.

# SECTION VI. OTHER REGULATIONS AND REQUIREMENTS

Taiwan removed import bans on over forty-two agricultural products upon
its WTO accession on January 1, 2002. These products, including certain
meats and variety meats, vegetables and many types of fresh fruit, are
either completely liberalized or importable under Tariff Rate Quota
(TRQ). In addition, rice imports are now subject to a Tariff Rate Quota.

Taiwan has removed virtually all import permit requirements for
agricultural commodities upon WTO accession. Issued by the Bureau of
Foreign Trade (BOFT) to control imports, permits only exist for a few
sensitive items. Examples include puffer fish, which is controlled for
consumer health concerns or dog meat, which is controlled for the "sake
of national image". A final type of product is limited to members of
certain industry groups. For example, imports of certain kinds breeding
stock require the prior registration of the Council of Agriculture.
Agricultural imports from PRC are banned entry except those on the
approved list. Total approved products from the PRC account for 63
percent of the total agricultural commodities on Taiwan's tariff
schedule as of July 27, 2005. Taiwan's tariff schedule, including import
duties can be found at: <http://wwweng.dgoc.gov.tw/esearch-frames.asp>,
while import/export requirements and restrictions, as well as queries on
duties can be found at <http://web.customs.gov.tw/rate/rate/search.asp>.
For information regarding import requirements and licensing, contact the
following:

Bureau of Foreign Trade

1 Hu-Kou Street

Taipei, Taiwan

Tel: (886-2) 2351-0271

Fax: (886-2) 2351-3603

Website: [www.moeaboft.gov.tw](http://www.moeaboft.gov.tw/)

Taiwan basically only accepts government certifications. For some
limited cases, certifications issued by organizations or agencies
accredited or authorized by the government are accepted. Private
industry certificates are not accepted. Imports of U.S. fruits or
vegetables require phytosanitary certificates issued by USDA/APHIS.
Beginning May 1, 2001, Taiwan only accepts the Federal Phytosanitary
Certificate issued by the U.S. federal government. Certificates issued
by state quarantine offices are no longer accepted. Starting from July
1, 2001, APHIS began to use the new Phytosanitary Certificate (PPQ Form
577) and Phytosanitary Certificate for Re-export (PPQ Form 579) forms.
Taiwan no longer accepts the old forms.

Imports of meat and poultry products require the Meat and Poultry Export
Certificate of Wholesomeness (FSIS Form 9060-5) and the Certificate for
Export (FSIS Form 9285-1) issued by USDA/FSIS specifically for Taiwan.
At the request of the Taiwan authorities, information regarding the
shipping port, vessel name, shipping date, container number and
container seal number must be included by the exporter/shipper on the
new certificate. U.S. beef, currently not allowed entry into Taiwan,
requires an additional FSIS Form 2630-9 in addition to Form 9285-1 and
9060-5. Form 2630-9 is effectively an appendix to Form 9060-5.

Effective June 1, 2001, retail-pack pet food containing meat/poultry
ingredients were required to be imported with a Health Certificate:
Export Certificate for Animal Products (VS Form 16-4). Shipments that
fail to meet these requirements will risk detention or rejection. Port
inspection is very detail oriented. For example, an incorrect container
number typed on the certificate must be corrected by the exporter and
endorsed by the APHIS inspector despite the fact that container number
is no longer required. The information required on the Export
Certificate for retail-pack pet food containing meat/poultry ingredients
is as follows:

The name and address of the importer, exporter and the manufacture.

The name, quantity, weight and manufacture date of the products.

Species of animal(s) used for animal-based ingredients in the products.

> The animal protein ingredients were not derived from cattle, sheep,
> goats or other animals susceptible to bovine Spongiform Encephalopathy
> (BSE) from areas designated by the Council of Agriculture as BSE
> infected areas.
>
> The date, place and name of issuing authority of the certificate, the
> official stamp of the issuing authority, and the name and signature
> (or chop) of certifying officer.

Plant-based pet foods, for example bird treats, that contain viable
seeds (those that can germinate) must have a Phytosanitary Certificate.
Starting January 1, 2005, Taiwan requires import health certificates for
seven animal feed preparations that fall under commodity nomenclature HS
2309.90.90. Most products under this category contain ingredients of
animal origin and the APHIS VS Form 16-4 will satisfy the requirement.
However, products with no animal ingredients also require an APHIS
letterhead Export Certificate for Products of Non-Animal Origin in order
to comply with the new requirement.

After BSE was reported in the United States, Taiwan banned imports of
all U.S. pet food but started to gradually resume imports beginning
April 2004. U.S. pet food facilities seeking access to Taiwan are
required to pass inspection by Taiwan inspectors before gaining approval
to ship pet food. As of July 30, 2004, twelve (12) U.S. facilities have
been approved. U.S. exporters interested in getting Taiwan approval are
advised to check with the Pet Food Institute, the American Feed Industry
Association or AIT for details.

A NOAA Export Health Certificate issued by the U.S. Department of
Commerce or a health certificate issued by the animal quarantine
authorities of the exporting country, is required for the importation of
fresh/frozen uneviscerated salmonids, perch, catfish and ciprinids, but
not for other seafood imports.

Imports of oysters, live, fresh, chilled or frozen, require a
Certificate of Origin issued by either the government of the exporting
country or the government-authorized agency. For oysters from the State
of Washington, the Statement of Licensure and Certification issued by
the Washington Department of Health (WDOH) is more easily accessible and
cheaper for exporters than a Certificate of Origin. In June 2003, Post
successfully had Taiwan Customs accept the WDOH Certificate as a
supplement to a Certificate of Origin. In November 2004, Post also
helped the Oregon State Certification be accepted by Taiwan. U.S.
exporters encountering similar problems can contact Post for assistance
and advice.

# SECTION VII. OTHER SPECIFIC STANDARDS

## Registration of Imported Food in Tablet or Capsule Forms

The importation of foods in capsule and tablet forms requires prior
approval by Taiwan's Department of Health (DOH) for certification. The
following documentation is needed by the DOH to review the application
and grant approval:

\(1\) An application form.

\(2\) One original and one duplicate copy of ingredient list issued by
the original manufacturer of the product within one year. The ingredient
list shall specify detailed composition with contents of raw materials
and food additives. In the case of a capsule‑formed product, the
detailed composition with content of raw materials and food additives of
the hard capsule shell or soft gel must also be indicated.

\(3\) An original copy of the laboratory test report of the product,
issued by the original manufacturer within one year. The test report
shall include results of testing of specific ingredient items, food
additives, and /or microbes.

\(4\) An official certificate attesting to the legitimacy of the
original manufacturer

\(5\) A duplicate copy of business license of the applicant.

\(6\) A photo of the originally packed product. The photo shall show the
actual size of the product. The content of labeling of the product shown
in the photo must be clearly identical.

\(7\) A sample of intact product. If a product is packaged in varying
sizes, one sample of each pack is required. If the product is packaged
in 1,000‑piece package or greater, or packaged in bulk, or if the
product is to be repacked after importation, a sample of about 20
tablets/capsules must be submitted for registration.

Herbal supplements, nutritional supplements, and dietary supplements in
tablet/capsule form, for instance, should follow the above-mentioned
regulations.

A license/permit, valid for a five‑year period, will be issued for
applications meeting the requirements of Taiwan's Law Governing Food
Sanitation and its related regulations. Application to extend license
validity should be filed three months prior to the expiry date of the
license/permit. The license/permit will be automatically canceled after
the expiry date if no application for extension is made.

If laboratory testing is required for the application, the applicant
shall submit sufficient samples of the intact product together with
testing fees to National Laboratories of Foods and Drugs, Department of
Health or other authorized laboratories, subject to statement of the
notice within fifteen (15) days upon the receipt of the notice sent by
the Department of Health.

Bureau of Food Safety

Department of Health

12th Floor, 100 Ai Guo East Road

Taipei, Taiwan

Tel: (886‑2) 2321-0151

Fax: (886‑2) 2392‑9723

Dr. Chen Lu-Hung, Director

Ms. Sherry Chien, Senior Specialist (fssherry \@doh.gov.tw)

## Registration of Special Dietary Food

The following documents and materials are required for application on
registration of the special dietary food:

\(1\) An application form for the new product

\(2\) The original copy and its duplicate copy each of reports on
ingredient list, product specification, and nutrient analysis. The
original manufacturer shall issue these reports within one year. The
ingredient list report shall specify detailed composition with contents
of raw materials and food additives. The product specification report
shall refer to the sanitary and nutritional specifications of the
finished product. A nutrient analysis report issued by an institution
recognized by DOH is also acceptable. The nutrient analysis report shall
indicate all analytical data about various nutrients.

\(3\) An official certificate evidencing the product being sold or used
by other countries as well as a retail sample of such, or related
clinical trial reports of the product. The valid number of human
subjects in a clinical trial shall be at least 30.

\(4\) A copy of a summarized diagram on manufacturing process

\(5\) An official certificate attesting to the legitimacy of the
original manufacturer.

\(6\) Two copies each of the original label, outer package, inserted
instruction and Chinese label of the product. If a product is packaged
in varying sizes, each pack with such documents and materials is
required.

\(7\) A duplicate copy of the business license of the applicant.

\(8\) A sample of the whole and intact product. An application for a
product in various package formats requests that one sample of each
packaging format be included.

\(9\) A high protein product of a protein adjusted dietetic food for
patients shall be submitted with its test method of protein; A clinical
test report is required for weight control products; and other relevant
documents shall be submitted depending on the nature of the product. The
protein test method of high protein product shall use the PER, PDCAAS,
or other well‑recognized methods.

In case the product for registration is to be repacked locally into
small quantities, the following documents and materials should be
submitted:

> The original letter of authorization from the manufacturer for
> repackaging into a small quantity
>
> The original letter of agreement from the domestic repackaging company
> with duplicate copies each of its business license and factory
> license.
>
> In case laboratory testing is required subject to the nature of the
> products, a report of nutrient analysis on the repackaged sample shall
> be submitted.
>
> Two copies each of the sample designs of its package, Chinese label,
> and inserted instruction for the repackaged products.

Photos of the originally packed products in duplicate.

A sample of the repackaged product

A license/permit, valid for a five‑year period, will be issued for
applications meeting the requirements of Taiwan's Law Governing Food
Sanitation and its related regulations. Application to extend license
validity should be filed three months prior to the expiry date of the
license/permit. The license/permit will be automatically canceled after
the expiry date if no application for extension is made.

If laboratory testing is required for the application, the applicant
shall submit sufficient samples of the intact product together with
testing fees to National Laboratories of Foods and Drugs, Department of
Health or other authorized laboratories, subject to statement of the
notice within fifteen days upon the receipt of the notice sent by the
Department of Health.

For further information on the application for import approval, contact
the DOH office listed below:

Bureau of Food Safety

Department of Health

12th Floor, 100 Ai Guo East Road

Taipei, Taiwan

Tel: (886‑2) 2321-0151

Fax: (886‑2) 2392‑9723

Dr. Chen Lu-Hung, Director

Ms. Chang Cheng-Hwei, Specialist (fschangl@doh.gov.tw)

# SECTION VIII. COPYRIGHT AND/OR TRADEMARK LAWS

Trademarks and brand names are protected under domestic laws. The
Intellectual Property Office (IPO), Ministry of Economic Affairs (MOEA)
is the statutory body responsible for Taiwan's copyright and trademark
laws. The IPO, which was formerly the National Bureau of Standards,
MOEA, was established on January 26, 1999. Taiwan's copyright and
trademark laws can be purchased from the IPO. Information is available
on the Internet at: [www.moeaipo.gov.tw](http://www.moeaipo.gov.tw/).

While Post has established a mechanism with the IPO to check trademark
applications for food products with local traders and importers, U.S.
companies are strongly encouraged to register their brands in Taiwan to
protect their intellectual properties.

# SECTION IX. IMPORT PROCEDURE

Brokers

Use of a professional Customs broker, while not required, may expedite
the clearance process.

Shipping Documentation

‑‑ Invoice

‑‑ Packing List

‑‑ Bill of Lading

‑‑ Certificate of Origin (Not mandatory, but helpful for seafood and
alcoholic beverage imports)

\-- Sanitary/Phytosanitary Certificates Customs Clearance Costs

In addition to import tariffs, there are several miscellaneous fees
pertaining to customs clearance procedures for the importation of fresh,
frozen and processed foods, as listed below:

  ----------------------------------- -----------------------------------
  Cost Item                           Basis for Fee

  Import Duty                         Varies, according to HS Code and
                                      product

  Tobacco & Alcohol Tax               Varies, depending on types of
                                      beverages that contain over 0.5% of
                                      alcohol

  Value‑Added and Non‑Value‑Added     5% of (CIF value + import duty +
  Business Tax                        commodity tax and/or alcohol tax
                                      (if applicable)

  Trade Promotion Fee                 0.0415% of CIF value

  Commodity Tax                       Applies to diluted natural fruit
                                      and vegetable juices (8%),
                                      non‑alcoholic beverages (15%),
                                      based on CIF value + import duty.

  Container yard handling fee         NT\$5,600/20\' container;
                                      NT\$7,000/40\' container

  Harbor Service fee                  For sea shipments only NT\$684/20\'
                                      container; NT\$1,368/40\'
                                      container; NT\$19/CBM (consolidated
                                      shipments)

  B/L handling fee                    NT\$650‑NT\$1,500/bill of lading

  Demurrage charge, if applicable     Free within 3 days for frozen
                                      foods, and 7 days for other
                                      products; Over due dates - NT\$800
                                      to 2,400/day/40\' container,
                                      NT\$400 to 1,600/day/20\' container

  Inspection (processed food) fee     Basic fee ‑‑NT\$2,000/item; for
                                      additional items - NT\$800/item

  Quarantine Fee                      NT\$2,000/air shipment item and
                                      NT\$2,400/sea shipment item

  Customs Brokers' fee, including all NT\$3,500 for both air and sea
  other miscellaneous fees            shipments
  ----------------------------------- -----------------------------------

The above cost information is for reference only. For detailed
information on exact fees, charges, and other costs relating to the
customs clearance process, we suggest that you work with your
importer(s) or your freight forwarders in the United States.

Length of Customs Clearance Procedures

Shipments carried by air freight: Approximately 2‑3 days

Shipments carried by ocean liners: Approximately 2‑5 days

Current exchange rate: Approximately US\$1=NT\$31.75

# APPENDIX I: REGULATORY AGENCY CONTACTS

## Food Safety

Dr. Chen Lu-Hung, Director

Bureau of Food Safety

Department of Health

12F, 100 Ai-Kuo East Road

Taipei, Taiwan

Tel: (886-2) 2393-8209

Fax: (886-2) 2392-9723

## Animal and Plant Quarantine

Dr. Watson Sung, Director General

Bureau of Animal & Plant Health Inspection & Quarantine

Council of Agriculture

9F, 51 Chung-Ching South Road, Section 2

Taipei, Taiwan

Tel: (886-2) 2343-1456

Fax: (886-2) 2343-1455

# 

# 

# 

# 

# 

# 

# 

# 

# 

# APPENDIX II. OTHER IMPORT SPECIALIST CONTACTS

Scott S. Sindelar

Chief

Agricultural Affairs Section

American Institute in Taiwan

7, Lane 134, Hsin-Yi Road, Section 3

Taipei, Taiwan

Tel: (886-2) 2162-2000 x 2317

Fax: (886-2) 2162-2238

E-mail: [AgTaipei@usda.gov]{.underline}

Hoa Van Huynh

Office Director

Agricultural Trade Office

Room 704, 7F, 136 Jen-Ai Road, Sec. 3

Taipei, Taiwan

Tel: (886-2) 2705-6536 x 247

Fax: (886-2) 2305-7073

E-mail: [ATOTaipei@usda.gov]{.underline}

Website: [www.ait.org.tw](http://www.ait.org.tw/)