Food Businesses Shall Establish Traceability System of Food Products  
MOHW  Food No. 1131300891 , April 25, 202 4 
 
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 and 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 products, the food manufacturers 
refer to those who shall meet the regulations on food safety control system of 
seafood products.  
 
(5) Food manufacturers of box meals.  
 
(6) Food importers and manufacturers of  food additives.  
 
(7) Food importers of raw materials of genetically modified foods.  
 
(8) Food importers and manufacturers of soybeans.  
 
(9) Food manufacturers of wheat and food 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 grad e 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.  
 
(18) Food retailers, importers and manufacturer s of infant and follow -up formula.  
 
(19) Food retailers, importers and manufacturers of prepackaged milk powders and 
modified milk powders products.  
 
(20) Food manufacturers of egg products.  
 
(21) Food manufacturers of edible vinegars.  
 
(22) Food importers  of infant and young child foods.  
 
(23) Food importers of agricultural products, including plant, algae original, no 
matter fresh, freez, frozen, dried, and processing by other methods.  
 
(24) Food manufacture of other food products.  
 
(25) Food retailers of  box meal.  
 
(26) Food importers of  shell  eggs. 
 
II. The scale of the food businesses designated in the preceding section shall be as 
follows:  
 
(1) Food manufacturers 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 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 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 manufacturers provided in Subparagraph 6, Paragraph I: Food importers and 
manufacturers applying for business registration, company registration or factory 
registration will enter into force on February 5, 2015.  
 
(5) Food manufacturers provided in  Subparagraphs 8 to 14, 16 and 17, 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 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 manufacturers provided in Subparagraph 18, Paragraph I: Food 
manufacturers whose amount of capi tal are at least NT$30,000,000 and applying for 
factory registration will enter into force on January 1, 2016. Food manufacturers 
whose amount 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, 2016.  
 
(9) Food retailers provided in Subparagraph 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, 2017.  
 
(10)   Food manufacturers provided in Subparagraphs 20 and 21, 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 July 31, 2017.  
 
(11) Food importers 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 fo r business registration, company registration or factory registration will 
enter into force on January 1, 2019.  
 
(13) Food manufacturers provided in Subparagraph 24, Paragraph I: Food 
manufacturers whose amount of capital are at least NT$30,000,000 and app lying 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 enter into force 
on January 1, 2019.  
 
(15) Food importers provided in Subparagraph 26, Paragraph I: Food importers 
applying for business registration, company registration , factory registration  or 
taxation  registration  will enter into force on July 1, 2024.  
 
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 manufacturers provided in Subparagraph 1, 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 October 31, 2014. Food man ufacturers 
whose amount of capital are below NT$30,000,000 and applying for factory 
registration will enter into force on January 1, 2017.  
 
(2) Food importers provided in Subparagraph 1, Paragraph I: Food importers applying 
for business registration, compa ny 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 amount of capital are at least NT$30,000,000 and applying for 
factory reg istration will enter into force on January 1, 2016. Food manufacturers 
whose amount 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, 18 and 19, Paragraph I: 
Food importers applying for business registration, company registration or factory 
registration will enter into force on January 1, 2016.  
 
(5) Food manufacturers provided in Subparagraph 4, 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 March 1, 2016. Food manufacturers 
whose amount of capital are below NT$30,000,000 and applying for factory 
registration will enter into force on Jan uary 1, 2017.  
 
(6) Food importers 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 manufacturers 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 a nd 16, 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.  
 
(9) Food manufacturers provided in Subparagraph 17, 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 March 1, 2016.  
 
(10) Food importers provided in Subparagraph 17, Paragraph I: Food importers 
applying for business registration, company regis tration or factory registration will 
enter into force on March 1, 2016.  
 
(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 w ill enter into force on January 1, 2016. Food manufacturers whose amount 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: F ood 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, 2017.  
 
(13) Food manufacturers provided in Subparagraphs 20 and 21, P aragraph 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, 2018.  
 
(14) Food importers provided in Subparagraph 22, Paragraph I: Food importers 
applying for bus iness registration, company registration or factory registration will 
enter into force on January 1, 2018.  
 
(15) Food importers provided in Subparagraph 23, Paragraph I: Food importers 
applying for business registration, company registration or factory reg istration will 
enter into force on January 1, 2021.  
 
(16) Food manufacturers provided in Subparagraphs 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 Jan uary 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 3 business places 
of retail sale in non -specialized stores but not department stores will enter int o force 
on January 1, 2021.  
 
(18) Food importers provided in Subparagraph 26, Paragraph I: Food importers 
applying for business registration, company registration , factory registration  or 
taxation registration  will enter into force on July 1, 2024. 
 
IV. Fo od 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 des ignated:  
 (1) Food manufacturers provided in Subparagraph 1, 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 December 31, 2014. Food manufacturers 
whose amoun t of capital are below NT$30,000,000 and applying for factory 
registration will enter into force on January 1, 2018.  
 
(2) Food importers provided in Subparagraph 1, Paragraph I: Food importers applying 
for business registration, company registration or fac tory registration will enter into 
force on December 31, 2014.  
 
(3) Food manufacturers provided in Subparagraphs 2, 3 and 5, 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, 2017. Food manufacturers 
whose amount 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 
registration will enter into force on January 1, 2017.  
 
(5) Food manufacturers provided in Subparagraph 4, Paragraph I: Food 
manufacturers whose applying for factory reg istration will enter into force on 
January 1, 2018.  
 
(6) Food importers provided in Subparagraph 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 manufacturers pr ovided in Subparagraphs 8 to 14, 16 and 17, 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, 2017.  
 
(9) Food retailers, importers and manufacturers provided in Subparagraphs 18 and 
19, Paragraph I: Food businesses provided in Paragraphs II will enter into force on September 1, 2015.  
 
(10)  Food manufacturers provided in Subparagraphs 20 and 21, Paragraph I: Food 
manufacturers whose amount of capital a re at least NT$30,000,000 and applying for 
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 regi stration will 
enter into force on January 1, 2020.  
 
(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, 2021.  
 
(13) Food manufacturers 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, 2023.  
 
(14) Food retailers provided in Subparagra ph 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 enter into force 
on January 1, 2021.  
 
(15) Food importers provide d in Subparagraph 2 6, Paragraph I: Food importers 
applying for business registration, company registration , factory registration  or 
taxation registration  will enter into force on January 1, 202 5.