| Legislative: | 
	1. Promulgated on April 26, 1993 2. Amended on July 4,1994 3. Amended on May 5,1995 4. Amended on October 2, 1996 5. Amended on March 14, 2001 6. Amended on September 12, 2001 7. Amended on October 31, 2001 8. Amended on November 8, 2001 9. Amended on February 13, 2002 10. Amended on April 16, 2003 11. Amended on December 12, 2008 | 
                    
	| Content: | 
	Article 1 
These Regulations are promulgated pursuant to the provision of Paragraph Three, Article 35 of the Statute  
Governing the Relations Between Peoples of The Taiwan Area and The Mainland Area. 
 
Article 2 
Individuals, juristic persons. Organizations or other institutions in Taiwan Area who/which are engaged  
in trading activities between Taiwan Area and Mainland Area shall comply with the provisions of these  
Regulations. With regard to the matters not provided for in these Regulations, other relevant laws and  
regulations shall govern. 
 
Article 3 
The government authority in charge of the matters governed by these Regulations shall be the Ministry  
Economic Affairs (hereinafter referred to as "the competent authority"), with the Board of Foreign Trade  
under the Ministry of Economic Affairs (hereinafter referred to as "BOFT") being designated as the  
executive agency under these Regulations. 
 
Article 4 
The term "trading activities between Taiwan Area and Mainland Area" as used in this Regulation means the  
act of exporting or importing goods/articles or intellectual property rights attached to goods/articles  
between Taiwan Area and Mainland Area, and related matters thereto.  
The term "goods" referred to in the preceding Paragraph includes those attached thereto: exclusive rights  
for use of trademarks, patent rights, copyrights, and any other intellectual property rights protected by  
the laws enacted.   
Any person who engages in the trading activities as set forth in the first paragraph shall obtain a  
permit, unless otherwise exempted, in accordance with these Regulations and other relevant laws and  
regulations. 
 
Article 5 
Deletion. 
 
Article 6 
In order to implement due control or administration of the trading activities between Taiwan Area and  
Mainland Area, the competent authority may set up appropriate trade monitoring systems. 
 
Article 7 
Goods/articles originated from Mainland Area, except the following items, are prohibited from importing  
into Taiwan Area:  
1.Items and terms designated and announced by the competent authority may be imported on a general basis.  
2.Antiques, cultural works relating to religions, tribal art-works, works of folk art, works of art,  
materials for cultural assets maintenance, and commodities for cultural or educational activities in a  
small quantity.  
3.Sample products for exclusive use in research or development.  
4.Items listed as permissible for import pursuant to the Regulations Governing Permission for Importation  
of Industrial Technology from Mainland Area.  
5.Animals for use by schools, research institutes and zoos.  
6.Raw materials, parts and components imported by the Duty-Bonded Factories for processing to export, and  
goods/articles for reconditioning to export.  
7.Raw materials, parts and components imported by the Export Processing Zone or the Science-based  
Industrial Park for processing to export, and goods/articles for reconditioning to export.  
8.Chinese medicines for medical treatment.  
9.Publications, motion pictures, video programs and broadcasting and television programs as permitted by  
the Government Information Office of the Executive Yuan.  
10.Articles carried in by incoming passengers not exceeding the amount approved and announced by the  
Customs of the Ministry of Finance. 
11.Articles carried in by crewmembers of vessels or aircrafts in compliance with the relevant  
requirements. 
12.Harvested fishery products as compensation for settlement on fishery dispute at sea between Taiwan  
Area and Mainland area. 
13.Other items permitted through special approval by the competent authority. 
The conditions for importation of the goods/articles as specified in Items 2,3,6 and 13 of the preceding  
Paragraph shall be announced in public by the BOFT; Whereas the conditions for importation of the  
goods/articles as specified in Item 7 of the preceding Paragraph shall be announced in public by the  
administrative office of the Export Processing zone or the Science-based Industrial Park.  
Mainland Area goods other than those as specified in Item 1 of Paragraph One of this Article but  
belonging to agricultural products subject to a Tariff Quota Regime shall not be declared to customs for  
shipment or sale to any third territory from any port in Taiwan Area, unless otherwise provided in the  
following:  
1.export transit via marine or air transportation (exclusive of marine-air or air-marine transportation),  
2.export transship from the off-shore shipping center.  
Items of the violation against provisions in the proceeding paragraph shall be returned to the last  
shipping port. 
 
Article 8 
Any Mainland Area goods as designated by the competent authority under Item 1, Paragraph One of the  
preceding Article is subject to the following requirements:  
1.their import may not endanger the national security,  
2.their import may not have any serious negative impact on related domestic industries, and  
In case of any Mainland Area goods designated in Item 1, Paragraph One of the preceding Article according  
to the related goods competent authorities conclude which shall conflict with any of the requirements set  
forth in the preceding Paragraph on account of changes in the existing circumstances, the competent  
authority may submit to the Executive Yuan for an approval to cease the import licensing for such goods.  
The related goods competent authorities should examine goods/articles of Mainland Area origin as  
importable items periodically and exporters/importers, industrial/commercial associations, relevant  
agencies and other organizations may submit their recommended goods/ articles of Mainland Area origin as  
importable items, of which procedures shall be announced in public by the competent authority. 
 
Article 9 
Import permits shall be obtained for goods/articles as specified in Item 1 through 7, 12 and 13 of  
Paragraph One of Article 7 hereof from the BOFT, unless otherwise provided in the following:  
1.Goods/articles which are announced in public by competent authority as items subject to import  
licensing from the licensing bank, or exemption of licensing.  
2.Goods/articles whose import subject to licensing requirement as specified in item 1 of Paragraph One of  
Article 7, or goods/articles as specified in Item 3, 4, 7 and 13 of the same Paragraph imported by the  
Export Processing Zone firms or the Science-based Industrial Park.  
Importation of goods/articles as specified in Item 2 of the preceding Paragraph by the export Processing  
Zone firms or the Science-based Industrial park firms shall obtain permission from the administrative  
office of the Export Processing zone or the Science-based Industrial Park.  
Import permits shall be obtained for goods/articles as specified in Item 8 through 11 of Paragraph One of  
Article 7 hereof from the appropriate authorities (institutions) in compliance with the relevant laws and  
regulations, or unless otherwise exempted. 
 
Article 10 
The competent authority promulgate the import conditions, according to as prescribed in Item 1 of  
Paragraph one of Article 7, which should apply the approval documents, the approval issued may entrust  
other government agencies or private body. 
 
Article 11 
All import documents related to Legitimate importation of Mainland Area goods / articles shall bear the  
words "Chinese Mainland" in the column of country of origin. Any mark representing communism propaganda  
obviously on such goods/articles or on any packages thereof shall be erased by importers after custom  
release, unless otherwise provided in the following:  
1.marks on the goods/articles as specified in Item 2 of Paragraph One of Article 7 hereof, or on the  
packages thereof,  
2.marks on the goods/articles as specified in Item 9 of Paragraph One of Article 7 hereof with the  
approval of the Government Information Office under the Executive Yuan,  
3.marks on the articles specified in Item 10 and 12 of Paragraph One of Article 7 hereof, or on the  
packages thereof. 
 
Article 12 
All export documents related to exportation to Mainland Area shall bear the word "Chinese Mainland" in  
the column of destination.  
In case that goods/articles are exported indirectly to Mainland Area for further processing, exporters  
shall report such purpose in export documents.  
In case that the exporter prescribed in the preceding Paragraph converts his activity to investment in  
Mainland Area, the exporter shall obtain permission for such investment from the competent authority in  
compliance with the Regulation Governing Permission of Investment and Technical Cooperation in Mainland  
Area. 
 
Article 13 
This Regulation shall come into force from the date of promulgation. |