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 Regulation of imported beef and beef products from the 
United States and Canada  
(TRANSLATION)  
(In the case of any divergence in the translation, the Chinese text shall prevail.)  
MOHW Food No. 1031300462, February 27, 2014.  
MOHW Food No. 1071301976, July 18, 2018.  
MOHW Food No. 1091302876 , September  17 2020 
MOHW Food No. 1121301370 , June 15 2023 
 
1. Requirements for beef and beef products  
i. Only beef derived from  cattle born and raised in the United States  
or Canada ; or from cattle born in a country deemed eligible by 
Taiwan to export beef ; or from cattle raised in the United States or 
Canada  for at least 100 days prior to slaughter in the United States 
or Canada  will be considered eligible for export to Taiwan.  
ii. The b eef shall  be from meat establishments approved by the 
veterinary authority of exporting countries , have passed ante -
mortem and post -mortem inspection under the supervision of a 
veterinarian , and were not subjected to a stunning process, prior to 
slaughter, with a device injecting compressed air or gas into the 
cranial cavity, or to a pithing process .  
iii. The beef shall not contain specified  risk materials (SRMs), any 
mechanically recovered meat (MRM), mechanically separated 
meat (MSM), or advanced meat recovery (AMR) derived from 
cattle skull and vertebral column  from  cattle aged 30 months or 
older  at the time of slaughter.  
iv. Shipments of beef shall  be accompanied by certificates issued by  
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 the exporting countries.  
a. The beef or beef products shall be from meat establishments 
registered with U.S. D epartment  of Agriculture , approved by 
Taiwan ’s authorities , and with s tatement of  “The beef or beef 
products were derived from cattle that were slaughtered in meat 
establishments certified by USDA as eligible to export beef or 
beef products to Taiwan and that passed ante -mortem and post -
mortem inspection conducted by USDA personnel under  the 
supervision of the resident designated veterinary representative. ” 
or equivalent statements . 
b. The beef or beef products from meat establishments shall be 
registered with Canadian Food Inspection Agency,  approved by 
Taiwan ’s authorities , and with statement of ” the beef and beef 
products are derived from cattle of all ages ” and “the beef and 
beef products are derived from cattle that were slaughtered in 
establishments certified by the CFIA as eligible to export beef to 
Taiwan and that pass ed ante -mortem and post -mortem 
inspection under the supervision of a CFIA veterinarian ”. 
2. Skulls, brains, eyes, spinal marrow, ground beef, viscera and other 
related products shall not be imported, including 36 HS code items 
listed in Table.  
3. If the imported  beef or beef products are found non -complian ce with 
the Act Governing Food Safety and Sanitation , the lot of beef or beef 
products shall be handled according to relevant legislation, regulations, 
administrative rules, procedures and other measures.  
   
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 Table  
HS code  Items  
0201.30.10.10 -7 Ground meat from special quality beef quarter -
carcasses and cuts of steaks (rib, loins, sirloins, 
rump), of bovine animals, boneless, fresh or chilled  
0201.30.20.10 -5 Ground meat from prime or choice grade 
shin/shank, short plate, brisket, ribs, rib finger, of 
bovine animals, boneless, fresh or chilled  
0201.30.90.30 -6 Ground meat from other meat of bovine animals, 
boneless, fresh or chilled  
0202.30.10.10 -6 Ground meat from special quality beef quarter -
carcasses and cuts of steaks (rib, loins, sirloins, 
rump), of bovine animals, boneless, frozen  
0202.30.20.10 -4 Ground meat from prime or choice grade 
shin/shank, short plate, brisket, ribs, rib finger, of 
bovine animals, boneless, frozen  
0202.30.90.30 -5 Ground meat fr om other meat of bovine animals, 
boneless, frozen  
0206.10.90.20 -7 Edible livers of bovine animals, fresh or chilled  
0206.10.90.30 -5 Edible eyes of bovine animals, fresh or chilled  
0206.10.90.40 -3 Edible brains, spinal cords and skull of bovine 
animals, fresh or chilled  
0206.10.90.50 -0 Edible hearts and lungs of bovine animals, fresh or 
chilled  
0206.10.90.60 -8 Edible kidneys and spleens of bovine animals, fresh 
or chilled  
0206.10.90.91 -1 Edible pancreas and uteri of bovine animals, fresh or 
chilled  
0206.22.00.00 -6 Livers of bovine animals, frozen  
0206.29.90.10 -8 Edible eyes of bovine animals, frozen   
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 0206.29.90.20 -6 Edible brains, spinal cords and skull of bovine 
animals, frozen  
0206.29.90.30 -4 Edible hearts and lungs of bovine animals, frozen  
0206.29.90.40 -2 Edible kidneys and spleens of bovine animals, 
frozen  
0206.29.90.91 -0 Edible pancreas and uteri of bovine animals, frozen  
0504.00.23.11 -1 Guts (including intestines and rectum) of bovine 
animals, whole and pieces thereof, fresh or chilled  
0504.00.23.12 -0 Guts (including intestines and rectum) of bovine 
animals, whole and pieces thereof, frozen  
0504.00.23.13 -9 Guts (including intestines and rectum) of bovine 
animals, whole and pieces thereof, salted, in brine, 
dried or smoked  
0504.00.23.21 -9 Stomachs of bovine animals, whole and pieces 
thereof, fresh or chilled  
0504.00.23.22 -8 Stomachs of bovine animals, whole and pieces 
thereof, frozen  
0504.00.23.23 -7 Stomachs of bovine animals, whole and pieces 
thereof, salted, in brine, dried or smoked  
0504.00.23.31 -7 Bladders of bovine animals, whole and pieces 
thereof, fresh or chilled  
0504.00.23.32 -6 Bladders of bovine animals, whole and pieces 
thereof, frozen  
0504.00.23.33 -5 Bladders of bovine animals, whole and pieces 
thereof, salted, in brine, dried or smoked  
1602.20.20.11 -9 Prepared or preserved livers of bovine, frozen  
1602.20.20.21 -7 Prepared or preserved livers of bovine, canned   
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 1602.20.20.91 -2 Other prepared or preserved livers of bovine  
1602.50.20.11 -2 Prepared or preserved internal organ (including 
hearts, lungs, livers, large intestine, small intestine, 
spleens, stomachs, kidneys, pancreas, bladders, 
uteri) of bovine animals, frozen  
1602.50.20.12 -1 Prepared or preserved eyes, brains, sinal cords and 
scull of bovine animals, frozen  
1602.50.20.21 -0 Prepared or preserved internal organ(including 
hearts, lungs, livers, large intestine, small intestine, 
spleens, stomachs, kidneys, pancreas, bladders, 
uteri) of bovine animals, canned  
1602.50.20.22 -9 Prepared or preserved eyes, brains, s inal cords and 
scull of bovine animals, canned  
1602.50.20.91 -5 Other prepared or preserved internal organ 
(including hearts, lungs, livers, large intestine, small 
intestine, spleens, stomachs, kidneys, pancreas, 
bladders, uteri) of bovine animals  
1602.50 .20.92 -4 Other prepared or preserved eyes, brains, sinal cords 
and scull of bovine animals