The competent central government authority shall formulate National Wetland Conservation Guide, overall planning and promoting the strategy and mechanism for wetlands conservation, and submit it to the Executive Yuan pending future references and validation.
The National Wetland Conservation Guide shall be reviewed at least once every five years.

The formulation and approval procedures of a Wetland of Importance Conservation and Utilization Plan is as follows; the same also applies to all subsequent amendments and abolition.
1. At the international level: It is to be formulated by the competent central government authority, and to be finalized by the Executive Yuan.
2. At the national level: It is to be formulated by the competent central government authority. If deemed necessary, it may be formulated by commissioning a special municipality or county (city) government authority, and subject to submitting it for finalization by the competent central government authority.
3. At the regional level: It is to be formulated by a special municipality or county (city) government authority, and subject to submitting it for finalization by the competent central government authority.
4. When the border of a Wetland of Regional Importance spans across the jurisdiction of a special municipality or county (city), it is to be formulated through coordination of special municipality and county (city) government authorities. If deemed necessary, the competent central government authority is to coordinate all relevant special municipality and county (city) government authorities to jointly formulate or assign one special municipality, county (city) government authority to formulate it, and subject to submitting for finalization by the competent central government authority.

The Wetland of Importance Conservation and Utilization Plan shall clearly states the following matters:
1. The border and year period of the plan.
2. The guidance of the superior and relevant programs.
3. The investigation and analysis of local society and economy.
4. The rudimentary investigation and analysis of water resource system, ecological resources and environment.
5. Land and building utilization status.
6. Primarily protected areas with critical scientific search, cultural heritage and ecological and environmental value.
7. Provisions or measures governing the wetland system functional zoning, and its conservation, restoration, restricted or banned conducts, and maintenance.
8. Permissible wise use items and management.
9. Water resource protection and utilization management.
10. Emergency response and recovery.
11. Financial and implementation.
12. Other pertinent matters.
If the competent government authorities recognize other wetlands and its surrounding environment adjacent to a Wetland of Importance are in need of conservation and utilization, shall include them into the border of the Wetland of Importance Conservation and Utilization Plan for integrated planning and management.
The Wetland of Importance Conservation and Utilization Plan in paragraph 1 is to be described with text, graphics and tables, and the charts of the plan is also to be included at a scale of no less than 1:5,000.
After the announcement of the Wetland of Importance Conservation and Utilization Plan, the competent government authorities may, by following the provisions set forth by the Measurements and Management Code of Urban Plan Stake to conduct stake surveys and cadastral division measurement.
The competent central government authority shall jointly define the standards on water resource within the Wetlands of Importance with responsible government authorities in holding purview for irrigation, drainage, water retention, silt discharging, water supply, injection or other acts that can affect the surface water or groundwater.

The functional zoning prescribed in subparagraph 7, paragraph 1 of the preceding article may be planned as follows depending on the circumstances, and a zoning control is to be implemented per provisions outlined under subparagraph 7 and subparagraph 8, paragraph 1 of the preceding article:
1. Core conservation area: To protect the wetland’s critical ecology, it is limited to ecological restoration and research only.
2. Ecological restoration area: To restore a damaged area, it is limited to ecological restoration and research only.
3. Environmental educational area: To promote wetland environmental education, it is intended for environmental exhibition, illustration and the installation of essential facility.
4. Service area: It is intended for wetland management-related use and for the installation of essential facility.
5. Other zonings: other areas to be utilized conforming to the wise use principle.
Wetland of International and National Importance, except under special circumstances as described in subparagraph 3 to subparagraph 5 in the preceding paragraph, may not be developed or built.
Depending on the practical circumstances, the land of Wetlands of Importance may be modified, in accordance with other laws, into the appropriate land use zonings or classifications.

The Wetland of Importance Conservation and Utilization Plan shall be formulated within a year from the date the wetland of importance is announced, and then the public notice of the plan is to be implemented.
The Wetland of Importance Conservation and Utilization Plan’s public notice and review procedure may follow the provisions prescribed in Article 10.

Once the Wetland of Importance Conservation and Utilization Plan has been approved, the competent government authorities shall publicly announce the plan and drawings in a thirty-day period from the date the approval document has been received, and shall also disclose the information in government journal and newspapers, exclusive website, Internet or other adequate means.

Following the announcement and implementation of the Wetland of Importance Conservation and Utilization Plan, the competent government authorities shall review it once at least every five years.