This Act is enacted to maintain the hygiene and safety of cosmetics in order to safeguard national health.

For purposes of this Act, the term "competent 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 terms used in this Act are defined as follows:
1."Cosmetics" means products applied externally to the human body, teeth, or oral cavity mucous membranes, and used to moisturize hair and skin, stimulate the sense of smell, improve body odors, change appearance, or cleanse the body. However, this is not applicable to those that are regarded as drugs in accordance with other laws or regulations.
2."Cosmetics business" means a business engaged in the manufacture, import, or sale of cosmetics.
3."Product information file" means a number of documents containing data about the quality, safety, and functions of cosmetics.
4."Cosmetics ingredient" means a single chemical entity or mixture contained in cosmetics.
5."Label" means a marking object used to bear words, graphics, or symbols for affixation on the container or package of a cosmetic.
6."Leaflet" means an instruction sheet accompanying a cosmetic.
The scope and categories of cosmetics as defined in Subparagraph 1 of the preceding paragraph shall be publicly announced by the central competent authority.