A corporation or business firm registered with the Bureau of Foreign Trade (BOFT) as an exporter/importer may engage in export/import business.
A corporation or business firm intending to apply for registration as an exporter/importer shall first apply to the BOFT for approval of its proposed English name. The proposed English name, upon approval, will be reserved for a period of six (6) months.
An exporter/importer, whose registration has been revoked or nullified by the BOFT, shall not reregister within two years starting from the date of revocation or nullification.
For an exporter/importer which has closed, dissolved or whose registration has been revoked or nullified by the relevant competent authority in accordance with relevant laws, the BOFT may cancel its registration.
Regulations governing the terms and procedures for exporter/importer registration applications, as well as changes to, revocations and nullifications of, or the English name of exporter/importer for registrations and all other related matters required for compliance shall be prescribed by the competent authority.

An exporter/importer whose export/import performance in the preceding year has reached a certain prescribed amount may be commended. Regulation of the commendation shall be prescribed by the competent authority.

Any juristic person, organization, or individual not operating export/import as its (his/her) regular business, may export/import specific goods in accordance with the regulations stipulated by the BOFT.

Export/import of goods shall be liberalized provided, however, that restriction thereof may be imposed by reason of the requirements of international treaty, trade agreement, national defense, social security, culture, hygiene, and environmental/ecological protection, or policy.
Nomenclatures of goods subject to export/import restriction under the preceding paragraph and regulations governing export/import of such goods shall be announced in public by the competent authority after consulting with government agencies concerned.

Export/import of goods by military organizations shall be effected in accordance with regulations separately enacted by the Ministry of Economic Affairs in conjunction with the Ministry of National Defense and shall be included in the export/import statistics.

To ensure national security, fulfill international cooperation and agreements, enhance regulation of exportation/importation and flow of strategic high-tech goods, so as to facilitate the need of introducing high-tech goods, the exportation/importation of such goods shall comply with the following provisions:
1.No exportation is allowed unless otherwise authorized;
2.Where import permits are granted, no change of the importer or transfer to any third country or region is allowed unless otherwise authorized;
3. Intended use and end user shall be truthfully declared; no change is allowed unless otherwise authorized.
Specific strategic high-tech goods transported to the restricted regions may not transit, transship or become stored in bonded warehouses, logistics centers and free ports via any commercial port of this country without authorization.
For the types of goods and the regions restricted as referred to in the two preceding paragraphs, the competent authority shall render a public notice, publish a government bulletin and maintain a website free for public viewing.
For specific strategic high-tech goods in breach of the provisions in Paragraph 2, the competent authority may detain such goods in accordance with this act or relevant acts. Besides confiscation, the competent authority shall return shipment of such goods.
For detainment of aforementioned goods, Customs officials are entrusted with enforcement by the competent authority.
The application requirements and procedures, the regulations governing exportation/importation,transit, transshipment or storage in bonded warehouses, logistics centers and free ports, the declaration, changes and restriction of the export/import use and end user and the investigation of destinations and use of goods, and any other matters required for compliance, as referred to in Paragraphs 1 and 2 of this Article, shall be prescribed by the competent authority.

Exportation of endangered species of wild fauna and flora, and products thereof, is not allowed without authorization by the competent authority. No importation is allowed without submitting an export permit issued by the exporting country.
Endangered species of wild fauna and flora, and products thereof, are governed by the Wildlife Conservation Law (including wildlife bred or raised in captivity that have been announced as governed by the Wildlife Conservation Law), and require authorized documentation issued by the national principal authority prior to importation or exportation.
The competent authority shall post a public notification and publish in a government bulletin and maintain a website free for public viewing those endangered species of wild fauna and flora, as referred to in Paragraph 1 of this Article.
Permit application requirements and procedures, revocation nullifications, regulations for import/export, and any other matters required for compliance, as referred to in Paragraph 1 of this Article, shall be prescribed by the competent authority.

The BOFT may entrust the following matters to financial institutions, business associations, or juristic persons:
1.Issuance of export/import permits for goods;
2.Administration of export/import quotas for goods;
3.Other matters relating to examination and registration of export/import of goods.
Any financial institution, business association, or juristic person administering the matters entrusted to it as set forth in the preceding paragraph shall subject itself to the supervision of the BOFT and, if necessary, shall be obliged to go to the Legislative Yuan to respond to interpellations. Performance of duties relating to the entrusted matters by its personnel shall be deemed as discharge of official duties, and the personnel concerned shall take responsibility for their acts respectively.

To export/import goods for which exports/imports and export/import permits can be granted, the exporters/importers shall proceed as prescribed with the export/import permits.
Regulations governing the issuance, amendments and valid periods of export/import permits, labels of origin, trademark declarations, source identification or source identification codes and all other matters required for compliance shall be prescribed by the competent authority.

To proceed with export/import, the exporter/importer may apply or address export/import documents through the computer or electronic data transmission among Customs, the BOFT or institutions entrusted by the BOFT relating to visa issuing matters.

For the purposes of facilitating trade negotiations or fulfilling pacts and/or agreements, the BOFT may prescribe quotas either free or required premium for the quantity of export/import goods or other related measures.
The measures for quotas as referred to in the preceding paragraph shall be prescribed pursuant to the requirements, pacts, agreements of international trade/economic organizations, the commitments derived from trade negotiations, or as provided for by laws and regulations, whichever are applicable; otherwise, the quotas shall be for public auction.
The quotas required premium mentioned in Paragraph 1 refer to those announced through public notifications by the BOFT after consulting the relevant authorities and allocated through tendering procedures or distributed by charging a certain amount of administrative fees.
Exporters/Importers of goods which are subject to quota restrictions may not engage in any of the following conduct:
1.Forging or altering quota-related documents, or using forged or altered documents;
2.Illegal transfer of exports/imports;
3.Circumventing inspection or violating regulations that pertain to safeguarding relevant data or documents about means of production;
4.Improper use of the quotas thus, causing disruption of trade order, or breach of pacts/agreements with other countries;
5.Evading quota regulations;
6.Failure to comply with overseas processing as certified;
7.False declaration for the utilization of quotas; or
8.Other improper acts obstructing quota regulations.
Export/import quotas may not be pledged or subject to forcible implementation. Free quotas may not be transferred to others unless otherwise prescribed under the laws and regulations governing specific goods.
The allocation methods, procedures, quantities, time limits for export/import quotas, time limits for retainment of data and documents, fees for quotas required premiums and payment deadlines, and any regulations governing quota disposal of exporters/importers shall be prescribed by the competent authority in accordance with the regulatory needs of each type of goods respectively.

An exporter/importer shall not:
1.Infringe on any intellectual property rights protected by laws of this country or other countries.
2.Fail to or untruthfully label the source identification or the country of origin as required.
3.Fail to or untruthfully declare the source identification code or trademarks.
4.Apply for relevant trade permits or certificates by fraudulent or false means; or use such permits or certificates.
5.Fail to perform business contracts honestly or in good faith.
6.Disturb trade order through undue means.
7.Commit any other acts damaging the goodwill of this country or creating trade barriers.

For the act of false labeling of the country of origin, public may address detailed facts or submit evidence to inform the competent authority.
The competent authority may reward the informant referred to the preceding paragraph and the identification of the informants shall be kept confidential. The regulations of rewarding methods and other relevant matters shall be determined by the competent authority.

Where the increase in the import volume of goods causes or threatens to cause serious injury to the domestic industry which produces like or directly competitive products, the authority in charge of the said industry, its associations, labor union or related organizations may apply to the competent authority for investigation of the injury and for import relief.
For investigating injuries to domestic industries, the MOEA shall co-ordinate with the International Trade Commission. The organization rules of the Commission shall be separately stipulated by the MOEA.
Regulations governing the process of applications for import relief filed under Paragraph 1 of this Article shall be drafted by the MOEA in conjunction with government agencies concerned.
In cases where relief measures have been implemented, the competent authority shall not impose relief measures for the same products within two years after the expiration of the original period of implementation. However, where the relief measures have been implemented for a period exceeding 2 years, the competent authority may not impose such measures for the same products for an equivalent period.
Under any of the following circumstances, the competent authority may apply again, if necessary, the import relief measure to the import of the same product for a duration of 180 days or less, without being subject to the restrictions stipulated in the preceding paragraph of this Article:
1.The duration of the original relief measure is 180 days or less;
2.At least one year has elapsed since the date of implementation of the original relief measure;
3.Such import relief measure has not been applied on the same product more than twice in the five-year period immediately preceding the date of implementation of the measure.
The competent authority shall not accept any application for the same case again within one year from the determination by the competent authority for the import relief cases relating to products, according to paragraph 3 or the preceding paragraph of this Article, if the injury to the industry is not established or no relief measure is to be applied, provided, however, those with justifiable reasons are not subject to this limitation.

In the event that a foreign country exports any goods to this country by way of subsidizing or dumping, thereby causing or threatening to cause substantial injury to domestically produced products competing with the said goods or creating substantial hindrance to the establishment of the domestic industry concerned, and where injury has been verified after investigation by the MOEA, the Ministry of Finance may impose, by law, countervailing or anti-dumping duties.

For the purpose of expanding trade, the competent authority may subsidize a juristic person, a corporation or a business firm to promote trade. Regulations governing the qualifications, application procedures, subsidy standards, methods of evaluation and other matters required for compliance shall be prescribed by the competent authority.
For the promotion of important products made in Taiwan, the competent authority should set up a Taiwan products pavilion (area) in the main trade exposition centers or halls of other countries when the participating exhibitors and products reach a certain scale, so as to assist in the expansion of trade.
For the promotion of Taiwan's image as a producer of excellent products, the competent authority may set up pavilions (areas) for the display of excellent Taiwanese products in appropriate local halls and areas in order to assist firms in expanding trade.

Companies that are mandated by foreign governments to carry out preshipment inspection in the ROC shall have their inspection activities supervised by the competent authority.
Decisions of the WTO Preshipment Inspection Agreement dispute settlement panel shall be binding on the preshipment inspection company and the exporter concerned.
Regulations governing preshipment supervision shall be made by the Ministry of Economic Affairs.

The BOFT may issue certificates of origin or certificates of processing, and collect fees as needed on the goods of exporters. When necessary, the BOFT may entrust other institutions, foundations, industrial organizations, business organizations or farmers’ associations, fishermens’ associations, provincial agricultural cooperatives, agricultural products and marketing associations with the aforementioned matters.
The industrial organizations, business organizations or farmers’ associations, fishermens’ associations, provincial agricultural cooperatives, agricultural products and marketing associations may also issue certificates of origin or certificates of processing regarding the export of goods. But, in order to fulfill international treaties, agreements, and other international organization regulations, or based on specific certificates of origin required by foreign governments and announced through public notifications by the BOFT, the certificates herein shall not be issued unless they are approved by the BOFT.
The following acts are not permitted while issuing certificates of origin or certificates of processing:
1.Issuing certificates of origin without conforming to the form, procedures or the prescribed fees.
2.Issuing specific certificates of origin as stipulated in Paragraph 2 without authorization.
3.Not retaining documents according to the regulations.
4.Divulging confidential business information of an exporter.
5.Other conduct damaging the goodwill of this country or disturbing trade order.
The format of the certificate of origin and certificate of processing, the approval standards for the origins and processing, the terms for entrustment or termination of entrustment in Paragraph 1, the qualifications for the above-mentioned organizations to issue certificates of origin and terms for issuing the certificates of origin in Paragraph 2, the documents to be attached to the application, the issuing procedures, prescribed fees, time limits for retaining documents and any other matters required for compliance shall be prescribed by the competent authority.

A competent person designated by the competent authority may, in accordance with international treaties, agreements, and regulations of international organizations, sign declarations of origin as needed for exporting and importing goods.
The following acts are not permitted while signing declarations of origin:
1.Violating the origin critieria or signing inauthentic delcarations of origin.
2.Not retaining documents pertaining to declarations of origin as required according to the regulations.
The BOFT may request an exporter/importer, producer or other competent person who signs a declaration of origin to provide documents or information relating to the production process or may notify them to provide explanations on-site; if necessary, the BOFT may, together with relevant authorities and technical experts, conduct inspections on goods’ origin or, as needed, entrust other institutions or associations to conduct the inspections.
No signatory of a declaration of origin, exporter/importer, or producer may circumvent, interfere with, or refuse such an inspection.
The following notices shall be announced by the competent authority: the eligibility of a competent person to sign declarations of origin as described in Paragraph 1; the format, categories, and time limits for retaining documents relevant to declarations of origin; inspections on origin of goods; notifications of errors on declarations of origin; and other matters required for compliance with international treaties, agreements, arrangements, and regulations of international organizations.