1 
 Food Business es Shall Establish Traceability  System  of Food Products  
MOHW  Food No. 104130 2792 , July 31, 201 5. 
The competent authority: Ministry of Health  and Welfare (MOHW ), Executive Yuan  
Basis for the enactment: The stipulations in Article 9 of the Act G overning Food 
Safety and Sanitation . 
I. The food businesses for which shall establish  their own  traceability system of 
food products are as follows:  
(1) Food importers  and manufacturers  of edible oils and fats 
(2) Food importers  and manufacturers  of meat products  
(3) Food importers  and manufacturers  of dairy products (exclude prepackaged 
milk powders and modified milk powders products ) 
(4) Food importers  and manufacturers  of seafood  product s 
(5) Food manufacturers of lunch box  
(6) Food importers  and manufacturers  of food additives  
(7) Food importers  of raw materials  of genetically modified food s 
(8) Food importers  and manufacturers  of soybeans  
(9) Food importers  and manufacturers  of wheat  
(10) Food importers  and manufacturers  of maize (corn)  
(11) Food importers  and manufacturers  of wheat flour  
(12) Food importer s and manufacturers  of starches  
(13) Food importers  and manufacturers  of food grade salts 
(14) Food importers  and manufacturers  of sugars  
(15) Food importers of tea leaves.  
(16) Food manufacturers of prepackaged tea drinks.  
(17) Food importers  and manufacturers  of soybean products . 2 
 (18) Food retailers, importers and manufacturers of infant and follow -up 
formula.  
(19) Food retailers, importers and manufacturers of prepackaged milk powders 
and modified milk powders products.  
II. The scale of the food businesses designated in the preceding section shall be as 
follows:  
(1) Food manufacturers provided in Subparagraphs  1, Paragraphs  I: Food 
manufacturers applying for factory registration  will entry into force on 
October  31, 2014 . 
(2) Food importers  provided in Subparagraphs  1, Paragraphs  I: Food importers 
applying for  business registration , company registration or  factory 
registration  will entry into force on October  31, 2014 . 
(3) Food manufacturers provided in Subparagraphs 2 to 5 and 19 , Paragraphs  I: 
Food manufacturers applying for factory registration  will entr y into force 
on February  5, 2015 . 
(4) Food importers provided in Subparagraphs 2, 3, 4, 6 , 7 and 19 , Paragraphs  I, 
and food manufacturers provided in Subparagraphs  6, Paragraphs  1: Food 
importers  and manufacturers  applying for  business registration , company 
registration  or factory registration  will entry into force on February  5, 2015.  
(5) Food manufacturers provided in Subparagraphs  8 to 1 4, 16 and 17 , 
Paragraphs  I: Food manufacturers whose a mount of capital  are more than 
(including) NT$30,000,000 and applying for  factory registration  will entry 
into force on July 31, 2015.  3 
 (6) Food importers  provided in Subparagraphs  8 to 15 and 17,  Paragraphs  I: 
Food importers  applying for  business registration , company registration or  
factory registration  will entry into force on J uly 31, 2015.  
(7) Food manufacturers provided in Subparagraphs  18, Paragraphs  I: Food 
manufacturers whose a mount of capital  are more than (including) 
NT$30,000,000 and applying for factory registration  will entry into force 
on January 1, 201 6. Food manufactur ers whose a mount of capital  are below 
NT$30,000,000 and applying for factory registration  will entry into force 
on July 1, 2016.  
(8) Food importers  provided in Subparagraphs  18, Paragraphs  I: Food 
importers applying for  business registration , company registrat ion or  
factory registration  will entry into force on January 1, 201 6. 
(9) Food retailers provided in Subparagraphs 18 and 19, Paragraphs I: Food 
retailers whose a mount of capital  are more than (including) NT$30,000,000  
and applying for business registration, company registration or factory 
registration wil l entry into force on January  1, 201 7. 
III. Food importers  and manufacturers  provided  in Paragraphs I  shall  upload  
Traceability  Information  of last month  to the website 
(http://ftracebook.fda.gov.tw ) before  10th of each month . The scale of the food 
businesses designated : 
(1) Food manufacturers provided in Subparagraphs  1, P aragraphs  I: Food 
manufacturers  whose a mount of capital  are more than (including) 
NT$30,000,000 and  applying for factory registration  will entry into force 
on October  31, 2014. Food manufacturers whose a mount of capital  are 
below NT$30,000,000 and applying for factory registration  will entry into 
force on January  1, 201 7. 4 
 (2) Food importers  provided in Subparag raphs  1, Paragraphs  I: Food importers 
applying for  business registration , company registration or  factory 
registration  will entry into force on October  31, 2014.  
(3) Food manufacturers provided in Subparagraphs 2, 3 and 5, Paragraphs  I: 
Food manufacturers  whos e amount of capital  are more than (including) 
NT$30,000,000 and  applying for factory registration  will entry into force 
on January 1, 201 6. Food manufacturers whose a mount of capital  are below 
NT$30,000,000 and applying for factory registration  will entry into force 
on January 1, 201 7. 
(4) Food importers provided in Subparagraphs 2, 3, 7 to 15, 1 8 and 19, 
Paragraphs  I: Food importers applying for business registration, company 
registration or factory registration will entry into force on January  1, 201 6. 
(5) Food m anufacturers provided in Subparagraphs 4, P aragraphs  I: Food 
manufacturers  whose a mount of capital  are more than (including) 
NT$30,000,000 and  applying for factory registration  will entry into force 
on March 1, 2016. Food manufacturers whose a mount of capi tal are below 
NT$30,000,000 and applying for factory registration  will entry into force 
on January 1, 2017.  
(6) Food importers provided in Subparagraphs 4, Paragraphs  I: Food importers  
applying for  business registration , company registration or  factory 
registr ation  will entry into force on January 1, 201 7. 
(7) Food importers and food manufacturers provided in Subparagraphs  6, 
Paragraphs  I: Food importers  and manufacturers applying for  business 
registration , company registration or  factory registration  will entry in to 
force on January 1, 201 7. 5 
 (8) Food manufacturers provided in Subparagraphs  8 to 14 and 16, Paragraphs  
I: Food manufacturers whose a mount of capital  are more than (including) 
NT$30,000,000 and applying for factory registration  will entry into force 
on Januar y 1, 201 6. 
(9) Food manufacturers provided in Subparagraphs  17, Paragraphs  I: Food 
manufacturers whose a mount of capital  are more than (including) 
NT$30,000,000 and applying for factory registration  will entry into force 
on March  1, 201 6. 
(10) Food importers provid ed in Subparagraphs 17, Paragraphs  I: Food 
importers applying for business registration, company registration or 
factory registration will entry into force on March  1, 201 6. 
(11) Food manufacturers provided in Subparagraphs 18 and 19 , Paragraphs  I: 
Food manufac turers  whose a mount of capital  are more than (including) 
NT$30,000,000 and  applying for factory registration  will entry into force 
on January 1, 201 6. Food manufacturers whose a mount of capital  are below 
NT$30,000,000 and applying for factory registration  will entry into force 
on July 1, 201 6. 
(12) Food retailers provided in Subparagraphs 18 and 19, Paragraphs I: Food 
retailers whose amount of capital are more than (including) NT$30,000,000  
and applying for business registration, company registration or factory  
registration will entry into force on January 1, 201 7. 
IV. Food importers  and manufacturers  provided  in Paragraphs I  shall use electric 
uniform invoices  if food importers  and manufacturers  have to use uniform 
invoices  referred  to “Value -added and Non -value -added Business Tax Act ”. The 
scale of the food businesses designated : 6 
 (1) Food manufacturers provided in Subparagraphs  1, P aragraphs  I: Food 
manufacturers  whose a mount of capital  are more than (including) 
NT$30,000,000 and  applying for factory registration  will entry into force on 
December  31, 2014. Food manufacturers whose a mount of capital  are below 
NT$30,000,000 and applying for factory registration  will entry into force on 
January 1, 201 8. 
(2) Food importers  provided in Subparagraphs  1, Paragraphs  I: Food importe rs 
applying for  business registration , company registration or  factory 
registration  will entry into force on December  31, 2014.  
(3) Food manufacturers provided in Subparagraphs 2, 3 and 5, Paragraphs  I: 
Food manufacturers  whose a mount of capital  are more than (including) 
NT$30,000,000 and  applying for factory registration  will entry into force on 
January 1, 201 7. Food manufacturers whose a mount of capital  are below 
NT$30,000,000 and applying for factory registration  will entry into force on 
January 1, 201 8. 
(4) Food importers provided in Subparagraphs 2, 3, 7 to 15, and 17 , Paragraphs  
I: Food importers applying for business registration, company registration or 
factory registration will entry into force on January  1, 201 7. 
(5) Food manufacturers provided in Subparagraph s 4, Paragraphs  I: Food 
manufacturers  whose applying for factory registration  will entry into force 
on January 1, 201 8. 
(6) Food importers provided in Subparagraphs 4, Paragraphs  I: Food importers  
applying for  business registration , company registration or  factory 
registration  will entry into force on January 1, 201 8. 
(7) Food importers and food manufacturers provided in Subparagraphs  6, 
Paragraphs  I: Food importers  and manufacturers applying for  business 7 
 registration , company registration or  factory registration  will entry into force 
on January 1, 201 9. 
(8) Food manufacturers provided in Subparagraphs  8 to 14, 16 and 17, 
Paragraphs  I: Food manufacturers whose a mount of capital  are more than 
(including) NT$30,000,000 and applying for factory registration  will entry 
into force on January 1, 201 7. 
(9) Food  retailers, importers and manufacturers  provided in Subparagraphs  18 
and 19, P aragraphs  I: Food businesses provided in Paragraphs II will entry 
into force on September  1, 201 5.