Revised Regulations on Nutrition Claim for Prepackaged Food Products
1. This regulation  is established  under  the provisions of Paragraph 3  of
Article 22 of the Act Governing Food Safety and Sanitation.
2. This regulation is applicable to the use of nutrition claims in prepackaged
food products labelling; the nutritional claims of "Special Dietary Food"
shall  be  applicable  to  this  regulation,  unless  otherwise  specified
regulations.
3. For purposes of this regulation, the following terms shall have the meaning
set forth below:
(1) Nutrient claim: 
Nutrition claims: any representation which states, suggests or implies
that a food product has or not particular calorie or nutrition properties.
(2) The nutrient for moderate intake:
Excessive intake  of  calories,  fat,  saturated  fat,  trans  fat,  cholesterol,
sodium, sugar, and lactose will have an adverse effect on national health.
(3) The nutrient for supplementary intake: 
Inadequate  intake of the protein, dietary fiber, vitamin A, vitamin B 1,
vitamin B2, vitamin B6, vitamin B12, vitamin C, vitamin D, vitamin E,
vitamin K, niacin, folic acid, pantothenic acid, biotin, choline, calcium,
iron, iodine, magnesium, zinc, fluorine and selenium will affect national
health, that can be supplemented by additional method.
4. Nutrition claims shall be in accordance with the following regulations:
(1) The claims value of the calorie or nutrient content of the prepackaged
foods, shall be describe value of the calorie or nutrient content in unit
weight, volume, quantity or per serving size of the food.
(2) The nutrient for moderate intake:
A. Where the nutrient in the first column of Solid (Semi-solid) Food
Labeling Table 1 is claimed "free", "without", "zero" or other phrases
the amount of such nutrient per 100 g of food shall not be more than
the amount specified in the second column of Table 1.
B. Where the nutrient in the first column of Liquid Food Labeling Table
1 is claimed "free", "without", "zero" or other phrases the amount of
such nutrient per 100 ml of food shall not be more than the amount
specified in the third column of the Table 1.
C. Where the nutrient in the first column of Solid (Semi-solid) Food
Labeling Table 2 is claimed "low", "little", "weak", "light", "slightly
contained" or other phrases the amount of such nutrient per 100 g of
food  shall  not  be  more  than  the  amount  specified  in  the  second
column of Table 2.
D. Where the nutrient in the first column of Liquid Food Labeling Table
2 is claimed "low", "little", "weak", "light", "slightly contained" orother phrases the amount of such nutrient per 100 ml of food shall not
be more than the amount specified in the third column of Table 2.
E. Food products are listed as "low Sodium", "little Sodium", "weak
Sodium" or "slightly contained Sodium", the amount of Sodium shall
respectively  not  be  more  than  those  described  in  the  2nd  or  3rd
column  of  Table  2,  and  the  content  of  Potassium  shall  be  stated
clearly in the nutrition labeling format.
(3) The nutrient for supplementary intake:
F. Where the nutrient in the first column of Solid (Semi-solid) Food
Labeling  Table  3  is  claimed  "high",  "rich  in",  "strengthened",
"excellent source of" or other phrases the amount of such nutrients
per 100 g of food shall not be less than the amount specified in the
second column of Table 3.
Notwithstanding, the foods listed in Table 5 shall be based on the
amount of nutrient per 30 g (actual weight) of such food. The amount
of the above nutrient contained in such foods shall not be less than
the amount specified in the second column of Table 3. The food listed
in Table 6 shall be based on the amount of the nutrient per 1 g (dry
food)  of  such  foods.  The  amount  of  the  above  nutrients  (except
dietary  fiber)  contained  in  such  foods  must  reach  or  exceed  the
amount specified in the second column of Table 3.
G. Where the nutrient in the first column of Liquid Food Labeling Table
3 is claimed as "high", "rich in", "strengthened"," excellent source of"
or other phrases the amount of such nutrient per 100 ml of such foods
shall not be less than the amount specified in the third column of
Table 3, or per 100 kilocalories of such food shall not be less than the
amount specified in the fourth column of Table 3.
H. Where the nutrient in the first column of Capsules or Tablets form
Labeling Table 3 is claimed as "high", "rich in", "strengthened","
excellent source of" or other phrases the amount of such nutrient in
minimum daily intake of such foods shall not be less than the amount
specified in the second column of Table 3.
(4) Nutrients listed in the first column of Table 4 are labeling the descriptive
wording  of  the  physiological  functions  shall  meet  "Regulations
Governing of Criteria for the Label, Promotion and Advertisement of
Foods and Food Products Identified as False, Exaggerated, Misleading or
Having Medical Efficacy" and nutrient content shall be in accordance
with the following:
A. The  nutrient  in  the  first  column  of  Solid  (Semi-solid)  Food,  the
amount of such nutrient per 100 g of such foods shall not be less than
the amount specified in the second column of Table 4.
Notwithstanding , the foods listed in Table 5 shall be based on the
amount of nutrient per 30 g (actual weight) of such food. The amountof the above nutrient contained in such foods shall not be less than
the amount specified in the second column of Table 4. The foods
listed in Table 6 shall be based on the amount of nutrient per 1 g (dry
food) of such foods. The amount of the above nutrient (except protein
and dietary fiber) contained in such foods shall not be less than the
amount specified in the second column of Table 4.
B. The nutrient in the first column of Liquid Food, the amount of such
nutrient per 100 ml of food shall not be less than the amount specified
in the third column of the same table, or per 100 kcal of food shall not
be less than the amount specified in the fourth column of Table 4.
C. Food  in  capsule  or  tablet  form,  the  amount  of  such  nutrient  in
minimum daily intake of such foods shall not be less than the amount
specified in the second column of Table 4.
(5) The comparison claims of nutrient content:
A. Where the nutrient in the first column of Food Labeling Table 2 is
claimed "reduced than..." or "less than..."(except for the less/reduced
sodium salts), and any claim likely to have the same meaning for the
consumer, the difference between the amount of such nutrient in such
solid (semi-solid) or liquid food and that in similar reference food
must respectively reach or exceed the amount in the second or third
column of the same table; the similar reference food being compared
to shall be identified, and the amount or percentage reduced shall be
specified.
B. Where the nutrient in the first column of Food Labeling Table 3 is
claimed "higher than..." , "increased than..." or "…times higher", and
any claim likely to have the same meaning for the consumer, the
difference between the amount of such nutrients in such solid (semi-
solid)  or  liquid  food  and  that  in  similar  reference  food  must
respectively reach or exceed one half of the amount in the second,
third or fourth column of Table 3; the similar reference food being
compared to shall be identified, and the amount or percentage higher
shall be specified.
(6) The foods listed in Table 7 shall not have nutrition claim such as "high,
rich  in,  strengthened,  higher  than...,  increased  than…,  etc."  in  its
declaration of nutrition facts and  any claim likely to have the same
meaning  for  the  consumer,  and  the  descriptive  wording  of  the
physiological functions of nutrients.
5. For foods  that  require  reconstitution  with  water  for  consumption  or
concentrated  products  (e.g.,  milk  powder,  juice  powder,  coffee  and
concentrated juice), it is acceptable to apply nutrition claims in "moderate
intake" or "supplementary intake" of nutrients based on the amount of
nutrient per 100 g solid food or per 100 ml liquid food as prepared inaccordance to the recommendation on the product, and their nutritional
labeling shall be consistent with the nutritional claims.
For brewed food products (e.g., tea bags... etc) the nutrition claims in
"moderate intake" or "supplementary intake" of nutrients shall base on the
per  100  ml  reconstituted  liquid  obtained  using  the  recommended
reconstitution method, and their nutritional labeling shall be consistent
with the nutritional claims .
6. Where a product has two or more nutrients that meets the conditions for
nutrition claims, such claims may be made for such product accordingly.
For  instance,  "this  product  is  a  low-fat,  high-fiber  product"  or  "this
product is a low-fat, high-fiber, zero cholesterol" provided that the same
product is measured on the same basis 【solid (semi-solid) or liquid 】.
When choosing liquid as nutrition claims, the principle of measurement
standard base on the per 100 ml; if the measurement standard base on the
per  100  kcal,  and  shall  be  stated  clearly  indicated  that  measurement
standard at the outer package.
7. Nutrients are not regulated as "moderate intake" or "supplementary intake"
that shall not be declared as the nutrition claims in Subparagraphs 2 or 3 of
Article 4, and the comparison of nutrient content in Subparagraphs 5.Table 1.
The 1st Column The 2nd Column The 3rd Column
Nutrient Solid (Semi-solid) 100 g Liquid 100 mL
Calories 4 Kcal 4 Kcal
Fats 0.5 g 0.5 g
Saturated fats 0.1 g 0.1 g
Trans Fats0.3 g
(The total saturated fats and
trans fats shall not be more
than  1.5  g,  the  amount  of
calories  of  saturated  and
trans fats shall not be more
than  10%  of  total  calories
of the food.)0.3 g
(The total saturated fats and
trans fats shall not be more
than 0.75 g, the amount of
calories  of  saturated  and
trans fats shall not be more
than  10%  of  total  calories
of the food.)
Cholesterol5 mg
(The saturated fats shall not
be more than 1.5 g, and the
amount  of  calories  of  that
shall not be more than 10%
of  total  calories  of  the
food.)5 mg
(The saturated fats shall not
be  more  than  0.75  g,  and
the  amount  of  calories  of
that shall not be more than
10% of total calories of the
food.)
Sodium 5 mg 5 mg
Sugars 0.5 g 0.5 g
Lactose 0.5 g 0.5 g
Annotation  1:  The  Sugars  is  the  total  amount  of  monosaccharaides  and
disaccharides.
Annotation 2:  For those products that are complied with the regulations in
table 1, "0" may be labeled for cholesterol and lactose content
of the nutrition labeling. And other nutrients content not only
meet the requirements of table 1, but also meet the criteria in
Appendix  2  of  "Regulations  on  Nutrition  Labeling  for
Prepackaged Food Products", they may be labeled as "0".Table 2.
The 1st Column The 2nd Column The 3rd Column
Nutrient Solid (semi-solid) 100 g Liquid 100 mL
Calories 40 kcal 20 kcal
Fats 3 g 1.5 g
Saturated fats1.5 g
(The amount of calories
for  saturated  fats  shall
not be more than 10% of
total  calories  of  the
food.)0.75 g
(The amount of calories
for  saturated  fats  shall
not be more than 10% of
total  calories  of  the
food.)
Cholesterol20 mg
(The saturated fats shall
not be more than 1.5 g,
and  the  amount  of
calories of that shall not
be  more  than  10%  of
total  calories  of  the
food.)10 mg
(The saturated fats shall
not be more than 1.5 g,
and  the  amount  of
calories of that shall not
be  more  than  10%  of
total  calories  of  the
food.)
Sodium 120 mg 120 mg
Sugars 5 g 2.5 g
Lactose 
(Dairy products only)2 g 2 g
Annotation  1:  The  Sugars  is  the  total  amount  of  monosaccharaides  and
disaccharides.
Annotation  2:  Dairy  products  are  defined  as  “milk  products  and  food
produced from the milk of mammals”.Table 3.
(1) Non-specific population
The 1st columnThe 2nd columnThe 3rd columnThe 4th column
NutrientSolid (semi-solid)
100 gLiquid
100 mLLiquid
100 Kcal
Protein 12 g 6 g 6 g
Dietary fiber 6 g 3 g 3 g
Vitamin A 210 µg RE(1)105 µg RE(1)70 µg RE(1)
Vitamin B10.42 mg 0.21 mg 0.14 mg
Vitamin B20.48 mg 0.24 mg 0.16 mg
Vitamin B60.48 mg 0.24 mg 0.16 mg
Vitamin B120.72 µg 0.36 µg 0.24 µg
Vitamin C 30 mg 15 mg 10 mg
Vitamin D 3 µg 1.5 µg 1 µg
Vitamin E 3.9 mg a-TE(2)1.95 mg a-TE(2)1.3 mg a-TE(2)
Vitamin K 36 µg 18 µg 12 µg
Niacin 5.4 mg NE(3)2.7 mg NE(3)1.8 mg NE(3)
Folic acid 120 µg 60 µg 40 µg
Pantothenic acid 1.5 mg 0.75 mg 0.5 mg
Biotin 9 µg 4.5 µg 3 µg
Choline 150 mg 75 mg 50 mg
Calcium 360 mg 180 mg 120 mg
Iron 4.5 mg 2.25 mg 1.5 mg
Iodine 42 µg 21 µg 14 µg
Magnesium 117 mg 58.5 mg 39 mg
Zinc 4.5 mg 2.25 mg 1.5 mg
Fluorine 0.9 mg 0.45 mg 0.3 mg
Selenium 16.5 µg 8.25 µg 5.5 µg
(2) Between 1 and 3 years old
The 1st columnThe 2nd columnThe 3rd columnThe 4th columnNutrientSolid (semisolid)
100 gLiquid
100 mLLiquid
100 Kcal
Protein 4 g 2 g 2 g
Dietary fiber 6 g 3 g 3 g
Vitamin A 120 µg RE(1)60 µg RE(1)40 µg RE(1)
Vitamin B10.18 mg 0.09 mg 0.06 mg
Vitamin B20.21 mg 0.11 mg 0.07 mg
Vitamin B60.15 mg 0.08 mg 0.05 mg
Vitamin B120.27 µg 0.14 µg 0.09 µg
Vitamin C 12 mg 6 mg 4 mg
Vitamin D 1.5 µg 0.75 µg 0.5 µg
Vitamin E 1.5 mg a-TE(2)0.75 mg a-TE(2)0.5 mg a-TE(2)
Vitamin K 9 µg 4.5 µg 3 µg
Niacin 2.7 mg NE(3)1.35 mg NE(3)0.9 mg NE(3)
Folic acid 51 µg 25.5 µg 17 µg
Pantothenic acid 0.6 mg 0.3 mg 0.2 mg
Biotin 2.7 µg 1.35 µg 0.9 µg
Choline 54 mg 27 mg 18 mg
Calcium 150 mg 75 mg 50 mg
Iron 3 mg 1.5 mg 1 mg
Iodine 19.5 µg 9.75 µg 6.5 µg
Magnesium 24 mg 12 mg 8 mg
Zinc 1.5 mg 0.75 mg 0.5 mg
Fluorine 0.21 mg 0.11 mg 0.07 mg
Selenium 6 µg 3 µg 2 µg
(3) Pregnant or nursing mothers
The 1st columnThe 2nd columnThe 3rd columnThe 4th column
NutrientSolid (semi-solid)
100 gLiquid
100 mLLiquid
100 Kcal
Protein 13 g 6.5 g 6.5 gDietary fiber 6 g 3 g 3 g
Vitamin A 180 µg RE(1)90 µg RE(1)60 µg RE(1)
Vitamin B10.33 mg 0.17 mg 0.11 mg
Vitamin B20.36 mg 0.18 mg 0.12 mg
Vitamin B60.57 mg 0.29 mg 0.19 mg
Vitamin B120.78 µg 0.39 µg 0.26 µg
Vitamin C 33 mg 16.5 mg 11 mg
Vitamin D 3 µg 1.5 µg 1 µg
Vitamin E 4.2 mg a-TE(2)2.1 mg a-TE(2)1.4 mg a-TE(2)
Vitamin K 27 µg 13.5 µg 9 µg
Niacin 4.8 mg NE(3)2.4 mg NE(3)1.6 mg NE(3)
Folic acid 180 µg 90 µg 60 µg
Pantothenic acid 1.8 mg 0.9 mg 0.6 mg
Biotin 9 µg 4.5 µg 3 µg
Choline 123 mg 61.5 mg 41 mg
Calcium 300 mg 150 mg 100 mg
Iron 13.5 mg 6.75 mg 4.5 mg
Iodine 60 µg 30 µg 20 µg
Magnesium 106.5 mg 53.25 mg 35.5 mg
Zinc 4.5 mg 2.25 mg 1.5 mg
Fluorine 0.9 mg 0.45 mg 0.3 mg
Selenium 18 µg 9 µg 6 µg
Annotation 1: RE is Retinol Equivalent.
1 mg RE=1 mg Retinol=6 mg b-Carotene
Annotation 2: a-TE is a-Tocopherol Equivalent.
1 mg a-TE =1 mg a-Tocopherol
Annotation 3: NE is Niacin Equivalent.
Niacin,  including  nicotinic  acid  and  nicotinamide  and
tryptophan, is expressed in Niacin Equivalent.
1 mg NE= 60 mg tryptophanTable 4.
(1) Non-specific population
The 1st columnThe 2nd columnThe 3rd columnThe 4th column
NutrientSolid (semi-solid)
100 gLiquid
100 mLLiquid
100 Kcal
Protein 6 g 3 g 3 g
Dietary fiber 3 g 1.5 g 1.5 g
Vitamin A 105 µg RE(1)52.5 µg RE(1)35 µg RE(1)
Vitamin B10.21 mg 0.11 mg 0.07 mg
Vitamin B20.24 mg 0.12 mg 0.08 mg
Vitamin B60.24 mg 0.12 mg 0.08 mg
Vitamin B120.36 µg 0.18 µg 0.12 µg
Vitamin C 15 mg 7.5 mg 5 mg
Vitamin D 1.5 µg 0.75 µg 0.5 µg
Vitamin E 1.95 mg α-TE(2)0.98 mg α-TE(2)0.65 mg α-TE(2)
Vitamin K 18 µg 9 µg 6 µg
Niacin 2.7 mg NE(3)1.35 mg NE(3)0.9 mg NE(3)
Folate 60 µg 30 µg 20 µg
Pantothenic acid 0.75 mg 0.38 mg 0.25 mg
Biotin 4.5 µg 2.25 µg 1.5 µg
Calcium 180 mg 90 mg 60 mg
Iron 2.25 mg 1.13 mg 0.75 mg
Iodine 21 µg 10.5 µg 7 µg
Magnesium 58.5 mg 29.25 mg 19.5 mg
Zinc 2.25 mg 1.13 mg 0.75 mg
(2) Between 1 and 3 years old
The 1st columnThe 2nd columnThe 3rd columnThe 4th column
Nutrient Solid (semi-solid)
100 gLiquid
100 mLLiquid
100 kcal
Protein 2 g 1 g 1 gDietary fiber 3 g 1.5 g 1.5 g
Vitamin A 60 µg RE(1)30 µg RE(1)20 µg RE(1)
Vitamin B10.09 mg 0.05 mg 0.03 mg
Vitamin B20.11 mg 0.05 mg 0.04 mg
Vitamin B60.08 mg 0.04 mg 0.03 mg
Vitamin B120.14 µg 0.07 µg 0.05 µg
Vitamin C 6 mg 3 mg 2 mg
Vitamin D 0.75 µg 0.38 µg 0.25 µg
Vitamin E 0.75 mg a-TE(2)0.38 mg a-TE(2)0.25 mg a-TE(2)
Vitamin K 4.5 µg 2.25 µg 1.5 µg
Niacin 1.35 mg NE(3)0.68 mg NE(3)0.45 mg NE(3)
Folate 25.5 µg 12.75 µg 8.5 µg
Pantothenic acid 0.3 mg 0.15 mg 0.1 mg
Biotin 1.35 µg 0.68 µg 0.45 µg
Calcium 75 mg 37.5 mg 25 mg
Iron 1.5 mg 0.75 mg 0.5 mg
Iodine 9.75 µg 4.88 µg 3.25 µg
Magnesium 12 mg 6 mg 4 mg
Zinc 0.75 mg 0.38 mg 0.25 mg
(3) Pregnant or nursing mothers
The 1st columnThe 2nd columnThe 3rd columnThe 4th column
Nutrient Solid (semi-solid)
100 gLiquid
100 mLLiquid
100 kcal
Protein 6.5 g 3.25 g 3.25 g
Dietary fiber 3 g 1.5 g 1.5 g
Vitamin A 90 µg RE(1)45 µg RE(1)30 µg RE(1)
Vitamin B10.17 mg 0.08 mg 0.06 mg
Vitamin B20.18 mg 0.09 mg 0.06 mg
Vitamin B60.29 mg 0.14 mg 0.1 mgVitamin B120.39 µg 0.2 µg 0.13 µg
Vitamin C 16.5 mg 8.25 mg 5.5 mg
Vitamin D 1.5 µg 0.75 µg 0.5 µg
Vitamin E 2.1 mg a-TE(2)1.05 mg a-TE(2)0.7 mg a-TE(2)
Vitamin K 13.5 µg 6.75 µg 4.5 µg
Niacin 2.4 mg NE(3)1.2 mg NE(3)0.8 mg NE(3)
Folate 90 µg 45 µg 30 µg
Pantothenic acid 0.9 mg 0.45 mg 0.3 mg
Biotin 4.5 µg 2.25 µg 1.5 µg
Calcium 150 mg 75 mg 50 mg
Iron 6.75 mg 3.38 mg 2.25 mg
Iodine 30 µg 15 µg 10 µg
Magnesium 53.25 mg 26.63 mg 17.75 mg
Zinc 2.25 mg 1.13 mg 0.75 mg
Annotation 1: RE is Retinol Equivalent.
1 mg RE=1 mg Retinol=6 mg b-Carotene
Annotation 2: a-TE is a-Tocopherol Equivalent.
1 mg a-TE =1 mg a-Tocopherol
Annotation 3: NE is Niacin Equivalent.
Niacin,  including  nicotinic  acid  and  nicotinamide  and
tryptophan, is expressed in Niacin Equivalent.
1 mg NE= 60 mg tryptophanTable 5.
-cheese, cheese powder, cream, and cream powder 
-Fried pork fiber,  fried pork paste, grounded meat sauce, pork fiber, fried,
sliced dried meat, dried and cured meat
-Fried fish fiber, fish paste, pickled seafood and nori paste
-Bean curd cheese, vegetarian fried pork fiber, vegetarian fried pork paste 
and Chinese spaghetti sauce
-Fruit jam, peanut butter, sesame paste, peanut powder
-Western-style bakery products (including cookies, but excluding cakes,
breads, and pizzas) 
-Chinese pastries (including cookies)
Table 6.
-Small dried shrimp skin, small dried shrimp, seaweed, dried mackerel
fish, dried seaweed, Nori, dried laver, agar-agar, dried jelly fishTable 7.
- The snack foods which added food nutritional additives 
 Rice crackers, swelling and pressing products 
 Preserve and dried vegetables, fruits 
 Seed products
 Drupaceous fruit products
 Bean products
 Seafood snacks
-  Carbonated  drinks  (excluding  carbonated  drinks  that  be  subjected  to
provisions  relevant  to  the  sugar  free  as  specified  in  Table  1  of  these
Regulations)
- The candies which added food nutritional additives (excluding the candies
that be subjected to provisions relevant to the sugar free as specified in
Table 1 of these Regulations and which no added sweetener)
 Hard candy
 Soft sweets products
 Preserved wax-gourd, preserved papaya candy, preserved sweet potato
 Chocolate
 Fresh cavity candy, chewing gum, bubble gum
 The other candies
- Seasoning products
 Dried powder products
 Miso and black bean
 Dressing oil products
 Dressing products (used in large quantities)
 Dipping sauces (used in small quantities)
 Agaric sauce and black pepper sauce
 Spaghetti sauce
 Sugar products
      Solid products
      Liquid products
 MSG, flavor enhancers
 Fried garlic and fried shallot
 Star anise and powdered spices
 Osmanthus sauce
 The other seasonings
- Salted and preserved vegetables
Annotation  ：Carbonated  drinks  are  defined  as  “a  drink  added  carbon
dioxide”.