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 Food Business Shall Establish Traceability System of Food Products  
MOHW  Food No. 1071300516  
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 , the food manufacturers  
refer to  those  who shall meet the regulations on food safety  control  system  of 
meat products . 
(3) Food importers  and manufacturers  of dairy products  (exclude prepackaged 
milk powders a nd modified milk powders products ), the food manufacturers  
refer  to those  who shall meet the regulations on food safety  control  system  of 
dairy products . 
(4) Food importers  and manufacturers  of seafood  product s, the food manufacturers 
refer to  those  who shall meet the regulations on food safety  control  system  of 
seafood  product s. 
(5) Food manufacturers of box meal s. 
(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 manufacturers  of wheat  and f ood importers of wheat and oats . 
(10) Food importers  and manufacturers  of maize (corn) . 
(11) Food importers  and manufacturers  of wheat flour . 
(12) Food importers  and manufacturers  of starches . 
(13)Food importers  and manufacturers  of food grade salts, the food manufacturers  
refer to the NaCl  containing not less than  95% of food grade salts. 
(14) Food importers  and manufacturers  of sugars .  
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 (15) Food importers of tea leaves.  
(16) Food manufacturers  of prepackaged tea drinks.  
(17) Food importers  and manufacturers  of soybean products.  
(18) Food retailers, importers and manufacturers of infant and follow -up formula.  
(19) Food retailers, importers and manufacturers of prepackaged milk powders 
and modifi ed milk powders products.  
(20) Food manufacturers  of egg products . 
(21) Food manufacturers  of edible vinegar s. 
(22) Food importers  of infant  and young child  foods. 
(23) Food importers  of agricultural product s, including plant, a lgae original, 
no matter fre sh, freez, frozen , dried, and processing by other methods.  
(24) Food manufacture of other food products . 
(25) Food retailers of box meal . 
II. The scale of the food businesses designated in the preceding section shall be as 
follows:  
(1) Food manufac turers provided in Subparagraph  1, Paragraph  I: Food 
manufacturers applying for factory registration  will enter  into force on 
October  31, 2014 . 
(2) Food importers  provided in Subpar agraph  1, Paragraph  I: Food importers 
applying for  business r egistration , company registration or  factory 
registration  will enter  into force on October  31, 2014 . 
(3) Food manufacturers provided in Subparagraphs 2 to 5 and 19 , Paragraph  I: 
Food manufacturers applying for factory registration  will enter  into force on 
February  5, 2015 . 
(4) Food importers provided in Subparagraphs 2, 3, 4, 6 , 7 and 19 , Paragraph  I, 
and food manufac turers provided in Subparagraph  6, Paragraph  I: Food  
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 importers  and manufacturers  applying for  busin ess registration , company 
registration  or factory registration  will enter  into force on February  5, 2015.  
(5) Food manufacturers provided in Subparagraphs  8 to 1 4, 16 and 17 , 
Paragraph  I: Food manufacturers whose a mount of capital  are at least  
NT$30,000,000 and applying for factory registration  will ent er into force on 
July 31, 2015.  
(6) Food importers  provided in Subparagraphs  8 to 15 and 17,  Paragraph  I: Food 
importers  applying for  business registration , company registration or  factory 
registration  will enter  into force on July 31, 2015.  
(7) Food manufac turers provided in Subparagraph  18, Paragraph  I: Food 
manufacturers whose a mount of capital  are at least  NT$30,000,000 and 
applying for factory registration  will ent er 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 enter  into force on July  1, 2016.  
(8) Food importers  provided in Subparagraphs  18, Paragraph  I: Food importers 
applying for  business registration , company registration or  factory 
registration  will enter  into force on January 1, 201 6. 
(9) Food ret ailers provided in Subparagraph  18 and 19, Paragraph  I: Food 
retailers whose a mount of capital  are at least  NT$30,000,000  and applying 
for business registration, company registration or factory registration wil l 
enter  into force on January  1, 201 7. 
(10) Food manufacturers  provided  in Subparagraphs 20 and 21, Paragraph I : Food 
manufacturers whose a mount o f capital  are at least  NT$30,000,000 and 
applying for factory registration  will enter  into force on July 31, 2017 .  
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 (11) Food import ers provided in Subparagraph  22, Paragraph I : Food importers 
applying for  business registration , company registration or  factory 
registration  will enter  into force on July 31, 2017 . 
(12) Food importers provided in Subparagraph 23, Paragraph I : Food 
importers applying for  business registration , company registration or  
factory registration  will enter  into force on January  1, 2019 . 
(13) Food  manu facturers provided in Subparagraph 24, Paragraph I : Food 
manufacturers  whose amount of capital are at least NT$30,000,000  and 
applying for factory registration will enter  into force on January  1, 2019 . 
(14) Food retailers provided in Subparagraph 25 , Paragraph I: Businesses 
whose amount of capital are at least NT$30,000,000 and with more than 
3 business places of retail sale in non -specialized stores but not 
department stores will ent er into force on January 1, 201 9. 
III. Food importers  and manufacturers  provided  in Paragraph  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 manufac turers provided in Subparagraph  1, Paragraph  I: Food 
manufacturers  whose a mount of capital  are at least NT$30,000,000 and  
applying for factory registration  will enter  into force on October  31, 2014. 
Food manufacturers whose a mount of capit al are below NT$30,000,000 and 
applying for factory registration  will enter  into force on January  1, 201 7. 
(2) Food importers  provided in Subparagraph  1, Paragraph  I: Food importers 
applying for  business registration , company registration or  factory 
registration  will enter  into force on October  31, 2014.  
(3) Food manufacturers provided in Subparagraphs 2, 3 and 5, Paragraph  I: Food 
manufacturers  whose a mount of capital  are at least  NT$30,000,000 and   
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 applying for factory registratio n will enter  into force on January 1, 2016. 
Food manufacturers whose a mount of capital  are below NT$30,000,000 and 
applying for factory registration  will enter  into force on January 1, 2017.  
(4) Food importers provided in Subparagraphs 2, 3, 7 to 15, 1 8 and 19, 
Paragraph  I: Food importers applying for business registration, company 
registration or factory registration will enter  into force on January  1, 201 6. 
(5) Food manufac turers provided in Subparagraph  4, Paragraph  I: Food 
manu facturers  whose a mount of capital  are at least NT$30,000,000 and  
applying for factory registration  will enter  into force on March 1, 2016. Food 
manufacturers whose a mount of capital  are below NT$30,000,000 and 
applying for factory registration  will enter  into force on January 1, 2017.  
(6) Food imp orters provided in Subparagraph  4, Paragraph  I: Food importers  
applying for  business registration , company registration or  factory 
registration  will enter  into force on January 1, 2017.  
(7) Food importers and food manufac turers provided in Subparagraph  6, 
Paragraph  I: Food importers  and manufacturers applying for  business 
registration , company registration or  factory registration  will enter  into force 
on January 1, 2017 . 
(8) Food manufacturers provided in Subparagraphs  8 to 14 and 16, Paragraph  I: 
Food manufacturers whose a mount of capital  are at least  NT$30,000,000 and 
applying for factory registration  will enter  into force on January 1, 2016.  
(9) Food manufac turers provided in Sub paragraph  17, Paragraph  I: Food 
manufacturers whose a mount of capital  are at least  NT$30,000,000 and 
applying for factory registration  will enter  into force on March  1, 2016.   
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 (10) Food imp orters provided in Subparagraph  17, Paragraph  I: Food importers 
applying for business registration, company registration or  factory 
registration will ent er into force on March  1, 201 6. 
(11) Food manufacturers provided in Subparagraphs 18 and 19, Paragraph  I: Food 
manufacturers  whose  amount of capital  are at least  NT$30,000,000 and  
applying for factory registration  will enter  into force on January 1, 2016. 
Food manufacturers whose a mount of capital  are below NT$30,000,000 and 
applying for factory registration  will enter  into force on July 1, 2016.  
(12) Food retailers provided in Subparagraphs 18 and 19, Paragraph  I: Food 
retailers whose amount of capital are at least  NT$30,000,000  and applying 
for business registration, company registration or  factory registration will 
enter into force on January 1 , 201 7. 
(13) Food manufacturers  provided  in Subparagraphs 20 and 21, Paragraph I : Food 
manufacturers  whose a mount of capital  are at least  NT$30,000,000 and  
applying for factory registration  will enter  into force on  January 1 , 2018 .  
(14) Food import ers provided in Subparagraph  22, Paragraph I : Food importers 
applying for business registration, company registration or factory 
registration will ent er into force on January 1, 201 8. 
(15) Food importers provided in Subparagraph 23, Paragraph I: Food 
importers applying for business registration, company registration or 
factory registration will ent er into force on January 1, 20 21. 
(16) Food manufacturers  provided  in Subparagraphs 24, Paragraph I : Food 
manufacturers  whose a mount of capital  are at least  NT$30, 000,000 and  
applying for factory registration  will enter into force on  January 1 , 2020 . 
(17) Food retailers provided in Subparagraph 25 , Paragraph I :Businesses 
whose amount of capital are at least NT$30,000,000 and with more than  
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 3 business places of retail sal e in non -specialized stores but not 
department stores will en ter into force on January 1, 20 21. 
IV. Food importers  and manufacturers  provided  in Paragraph  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 : 
(1) Food manufactur ers provided in Subparagraph  1, Paragraph  I: Food 
manufacturers  whose a mount of capital  are at least  NT$30,000,000 and  
applying for factory registration  will enter  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 enter  into force on January 1, 201 8. 
(2) Food importe rs provided in Subparagraph  1, Paragraph  I: Food importers 
applying for  business registration , company registration or  factory registration  
will enter  into force on December  31, 2014.  
(3) Food manufacturers provided in Subparagraphs 2, 3 and 5 , Paragraph  I: Food 
manufacturers  whose a mount of capital  are at least  NT$30,000,000 and  
applying for factory registration  will enter  into force on January 1, 2017. 
Food manufacturers whose a mount of capital  are below NT$30,000,000 and 
applying for factory registration  will enter  into force on January 1, 2018.  
(4) Food importers provided in Subparagraphs 2, 3, 7 to 15, and 17, Paragraph  I: 
Food importers applying for business registration, company registration or  
factory regist ration will ent er into force on January 1, 201 7. 
(5) Food manufac turers provided in Subparagraph  4, Paragraph  I: Food 
manufacturers  whose applying for factory registration  will enter  into force on 
January 1, 2018.   
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 (6) Food imp orters provided in Su bparagraph  4, Paragraph  I: Food importers  
applying for  business registration , company registration or  factory registration  
will enter  into force on January 1, 2018.  
(7) Food  manufacturers  and importers  provided in Subparagraph  6, Paragraph  I: 
Food manufacturers  and importers  applying for business registration, 
company registration or factory registration  will enter  into force on January 1, 
2019.  
(8) Food manufac turers provided in Subparagraph s 8 to 14, 16 and 17, Paragraph  
I: Food manufacturers whose a mount of capital  are at least  NT$30,000,000 
and applying for factory registration  will enter  into force on January 1, 2017.  
(9) Food  retailers, importers and manufacturers  provided in Subparagraphs  18 
and 19, P aragraph  I: Food businesses provided in Paragraphs II will enter  into 
force on September  1, 201 5. 
(10) Food manufacturers provided in Subparagraphs  20 and 21, Paragraph  I: Food 
manufacturers whose a mount of capital  are at least  NT$30,000,000 and 
applying f or factory registration  will enter into force on January 1, 2020.  
(11) Food importers provided in Subparagraph 22, Paragraph  I: Food importers 
applying for business registration, company registration or  factory registration 
will ent er into forc e on January 1, 20 20. 
(12) Food importers provided in Subparagraph 23, P aragraph  I: Food 
importers applying for business registration, company registration or 
factory registration will ent er into force on January 1, 20 21. 
(13) Food manufacturers pro vided in Subparagraph 24, P aragraph  I: Food 
manufacturers whose amount of capital are at least NT$30,000,000  and 
applying for factory registration will ent er into force on January 1, 20 23.  
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 (14) Food retailers provided in Subparagraph 25 , Paragr aph I: Businesses 
whose amount of capital are at least NT$30,000,000 and with more than 
3 business places of retail sale in non -specialized stores but not 
department stores will ent er into force on January 1, 20 21.