The administration of controlled drugs shall be executed in accordance with the regulations of this Act.

For purposes of this Act, the term “competent health authority" shall mean the Ministry of Health and Welfare at the central government level, the municipal governments at the municipal level, and the county/city governments at the county/city level.

The term “controlled drugs” as used in this Act refers to the following types of drugs:
1. addictive narcotic drugs
2. psychotropic drugs
3. other drugs requiring regulation
The controlled drugs mentioned above, shall be classified into four schedules by their potential for habitual use, dependence, abuse, and danger to the society. Said controlled drugs may only be used for medical and scientific purposes. The schedules and items of the controlled drugs shall be reviewed and announced to the public by the Executive Yuan after consideration by the Controlled Drugs Review Committee established by the central competent health authority and published in the Government Gazette.

• Schedules and Items of Controlled Drugs.pdf

The pharmaceutical plant of the Food and Drug Administration (hereinafter "FDA") shall handle the import, export, manufacture and selling of the Schedule 1 and 2 controlled drugs, as necessary, FDA may commission another pharmaceutical firms to manufacture it.
The pharmaceutical plant referred to in the preceding Paragraph may be established as a company. The establishment of the said company shall be stipulated by law separately.
Regulations concerning the qualifications, conditions, management and other matters of compliance of being the commissioned pharmaceutical firms referred to the first paragraph shall be prescribed by the central competent health authority.