美國及加拿大牛肉及其產品之進口規定  
修正草案  
 
一、 美國、加拿大 牛肉及其產品輸入我國應以符合下列之條件者為
限：  
(一) 牛肉及其產品需來自於飼養在美國 或加拿大 之牛隻，或來自
我國允許進口牛肉及其產品國家之牛隻，或其來自其他國家
但在美國 或加拿大當地 飼養至少 一百天以上之牛隻 。 
(二) 牛肉或其產品需來自於 出口國獸醫主管機關核可工廠，並在
獸醫監管下，經過屠前及屠後檢查；牛隻在屠宰過程中不可
經受灌注高壓氣體或瓦斯至顱骨之擊昏方法 (Stunning 
Process)，或腦髓穿刺之癱瘓方法 (Pithing Process) 。  
(三) 牛肉及其產品於屠宰過程中 禁止攙雜特定風險物質 (SRMs)、
機械回復肉 (MRM)或機械分離肉 (MSM)，以及由屠宰時已達
三十月齡與以上由牛隻頭骨與脊柱所取得之進階肉回復肉製
品(AMR)之污染。  
(四) 輸入時應檢附 出口國簽發之證明文件。  
1. 來自美國 農業部註冊核准， 且經我國核備之肉品工廠 ，證
明文件應加註「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. 」（本牛肉或牛
肉產品來自美國農業部註冊核可出口至臺灣之肉品工廠，
並在美國農業部指定獸醫代表監督之人員執行下，經屠前及屠後檢查所生產）或等同字句 。 
2. 來自加拿大食品檢查 局(Canadian Food Inspection Agency)
註冊核准，且經我國核備之肉品工廠，並應檢附加註下列
字句之證明文件「 the beef and beef products are  derived 
from cattle of all ages」 （本牛肉 及其產品 來自全牛齡之牛
隻）及「 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 passed ante -
mortem and post -mortem inspection under the supervision o f a 
CFIA veterinarian 」 （本牛肉 及其產品 來自加拿大食品檢查
局註冊核可出口至台灣之肉品工廠，並在加拿大食品檢查
局獸醫官監督下，經屠前及屠後檢查所生產） 。  
二、 雖符合前點規定， 頭骨、腦、眼睛、脊髓、絞肉、內臟不得輸
入，包括 攙雜前述項目之產品及附表 三十六個號列項下產品。  
三、 進口牛肉及其產品不符合食品 安全衛生管理法相關規定者， 依
法處置。<附表> 
 
ＣＣＣ號列  貨     名 
0201.30.10.10 -7 特殊品級去骨四分之一屠體牛肉及切割肉排（胸側肉、
背脊肉、腰脊肉、上腿肉）之絞肉，生鮮或冷藏   
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 特選級或精選級肉牛切割之去骨牛腩、牛腱之絞肉，生
鮮或冷藏   
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 其他去骨牛肉之絞肉，生鮮或冷藏   
Ground meat from other meat of bovine animals, boneless, 
fresh or chilled  
0202.30.10.10 -6 特殊品級冷凍去骨四分之一屠體牛肉及切割肉排（胸側
肉、背脊肉、腰脊肉、上腿肉）之絞肉   
Ground m eat from special quality beef quarter -carcasses and 
cuts of steaks (rib, loins, sirloins, rump), of bovine animals, 
boneless, frozen  
0202.30.20.10 -4 特選級或精選級肉牛切割之冷凍去骨牛腩、牛腱之絞肉   
Ground meat from prime or choice grade shin/shank, short 
plate, brisket, ribs, r ib finger, of bovine animals, boneless, 
frozen  
0202.30.90.30 -5 其他冷凍去骨牛肉之絞肉   
Ground meat from other meat of bovine animals, boneless, 
frozen  
0206.10.90.20 -7 食用牛肝，生鮮或冷藏   
Edible livers of bovine animals, fresh or chilled  
0206.10.90.30 -5 食用牛眼，生鮮或冷藏   
Edible eyes of bovine animals, fresh or chilled  
0206.10.90.40 -3 食用牛腦、脊髓及頭顱，生鮮或冷藏   Edible brains, spinal cords and skull of bovine animals, fresh 
or chilled  
0206.10.90.50 -0 食用牛心及肺，生鮮或冷藏   
Edible hearts and lungs of bovine animals, fresh or chilled  
0206.10.90.60 -8 食用牛腎及脾臟，生鮮或冷藏   
Edible kidneys and spleens of bovine animals, fresh or 
chilled  
0206.10.90.91 -1 食用牛胰臟及子宮，生鮮或冷藏   
Edible pancreas and uteri of bovine animals, fresh or chilled  
0206.22.00.00 -6 冷凍牛肝   
Livers of bovine animals, frozen  
0206.29.90.10 -8 冷凍食用牛眼   
Edible eyes of bovine animals, frozen  
0206.29.90.20 -6 冷凍食用牛腦、脊髓及頭顱   
Edible brains, spinal cords and skull of bovine animals, 
frozen  
0206.29.90.30 -4 冷凍食用牛心及肺   
Edible hearts and lungs of bovine animals, frozen  
0206.29.90.40 -2 冷凍食用牛腎及脾臟   
Edible kidneys and  spleens of bovine animals, frozen  
0206.29.90.91 -0 冷凍食用牛胰臟及子宮   
Edible pancreas and uteri of bovine animals, frozen  
0504.00.23.11 -1 牛腸（包括大腸、小腸及直腸） ，整個或切開者均在內，
生鮮或冷藏   
Guts (including intestines and rectum) of bovine animals, 
whole and pieces thereof, fresh or chilled  
0504.00.23.12 -0 牛腸（包括大腸、小腸及直腸） ，整個或切開者均在內，
冷凍  
Guts (including intestines and rectum) of bovine animals, 
whole and pieces thereof, frozen  
0504.00.23.13 -9 牛腸（包括大腸、小腸及直腸） ，整個或切開者均在內，
鹹、浸鹹、乾或燻製   
Guts (including intestines and rectum) of bovine animals, 
whole and pieces thereof, salted, in brine, dried or smoked  
0504.00.23.21 -9 牛胃（肚） ，整個或切開者均在內，生鮮或冷藏  Stomachs of bovine animals, whole and pieces thereof, fresh 
or chilled  
0504.00.23.22 -8 牛胃（肚） ，整個或切開者均在內，冷凍   
Stomachs of bovine animals, whole and pi eces thereof, frozen  
0504.00.23.23 -7 牛胃（肚） ，整個或切開者均在內，鹹、浸鹹、乾或燻製   
Stomachs of bovine animals, whole and pieces thereof, salted, 
in brine, dried or smoked  
0504.00.23.31 -7 牛膀胱，整個或切開者均在內，生鮮或冷藏   
Bladders of bovine animals, whole and pieces thereof, fresh or 
chilled  
0504.00.23.32 -6 牛膀胱，整個或切開者均在內，冷凍  
Bladders of bovine animals, whole and pieces thereof, frozen  
0504.00.23.33 -5 牛膀胱，整個或切開者均在內，鹹、浸鹹、乾或燻製  
Bladders of bovine animals, whole and pieces thereof, salted, 
in brine, dried or smoked  
1602.20.20.1 1-9 已調製或保藏之 牛肝，冷凍   
Prepared or preserved livers of bovine, frozen  
1602.20.20.2 1-7 已調製或保藏之牛肝，罐頭   
Prepared or preserved livers of bovine, canned  
1602.20.20.9 1-2 其他已調製或保藏之牛肝  
Other prepared or preserved livers of bovine  
1602.50.20.11 -2 已調製或保藏之牛內臟（包括心臟、肺臟、肝臟、大
腸、小腸、脾臟、胃、腎臟、胰臟、膀胱、子宮），冷
凍者   
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 已調製或保藏之牛眼、腦、脊髓及頭顱，冷凍者   
Prepared or preserved eyes, brains, sinal cords and scull of 
bovine animals, frozen  
1602.50.20.21 -0 已調製或保藏牛內臟（包括心臟、肺臟、肝臟、大腸、
小腸、脾臟、胃、腎臟、胰臟、膀胱、子宮），罐頭   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 已調製或保藏牛眼、腦、脊髓及頭顱，罐頭   
Prepared or preserved eyes, brains, sinal cords and scull of 
bovine animals, canned  
1602.50.20.91 -5 其他已調製或保藏牛內臟（包括心臟、 肺臟、肝臟、大
腸、小腸、脾臟、胃、腎臟、胰臟、膀胱、子宮）   
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 其他已調製或保藏牛眼、腦、脊髓、及頭顱   
Other prepared or preserved eyes, brains, sinal cords and 
scull of bovine animals