Application for inspection with the central competent authority and declaration of the relevant information of the product are required and shall be in accordance with the customs commodity code and classification when importing foods, genetically modified food raw materials, food additives, food utensils, food containers or packaging and food cleansers designated by the central competent authority in a public announcement.
The central competent authority may impose preferential measures to the food businesses with excellent performances in the import inspections referred to in the preceding paragraph.
The importation of products under Paragraph 1 that are not intended for sale and whose value and quantity are consistent with the public announcement of the central competent authority, or are approved by the central competent authority, may be exempt from applying for inspection.

The central competent authority may authorize or commission relevant agency (institution), corporation or organization to conduct inspection and declaration of imported products of the preceding paragraph.

In order to investigate and prevent food sanitation and safety incidents, the competent authority may require food businesses, non-food businesses or their representative to provide relevant records, documents and electronic files or databases of the imported products when necessary. In this case, the food businesses, the non-food businesses, or their representatives shall not evade, impede or refuse such requests.
The food businesses shall retain the related records, documents, electronic files, or database of imported products and genetically modified food raw materials mentioned in the preceding paragraph for five years.
The central competent authority shall prescribe in a public announcement on the information to be retained, method and scope of retention in the preceding paragraph.

Food businesses of imported products with special conditions due to their nature or inspection timeframe may apply for prior release of the imported goods and store them at a specific location. In the event where a deposit is deemed to be required after review by the inspection authority, the imported products may be granted prior release with provision of affidavit after payment of said deposit.
The storage location of the products granted prior release in accordance with the preceding paragraph may be designated by the food businesses or their representative. The products shall not be moved, used or sold before obtaining the import permit.
The regulations governing the inspection, declaration, commission of the inspection and declaration, preferential measures of import inspections and declarations for businesses with excellent performances, conditions of application to prior release, the criteria for which applications for prior release shall pay the deposit, standard of amount for deposit as referred to Articles 30, 31 and Paragraph 1 of this Article, and other matters to be complied with, shall be prescribed by the central competent authority.

In the event of significant food sanitation and safety incidents or in case of serious failure to comply upon inspection of imported products, the central competent authority may suspend the application for inspection of the relevant businesses, place of origin or product.

For the management and control of foods with a higher degree of safety risk, the central competent authority may perform systematic inspections before the importation thereof.
The regulations governing the scope of products, procedures and other relevant matters for the systematic inspections referred to in the preceding paragraph shall be prescribed by the central competent authority.
According to the needs for source control or due to a specific food sanitation and safety incident, the central competent authority may send personnel abroad to conduct on-site inspection of the sanitation and safety management of the imported foods.
When food businesses import food additive combinations, they shall attach product ingredients report issued by the manufacturer or responsible manufacturer of the origin country and official sanitary certificate issued by the export country for the examination of the competent authority at all levels. However, this regulation shall not apply to flavoring agents.

When carrying into the territories any offshore foods, food additives, food utensils, food containers or packaging and food cleansers that have been designated by the central competent authority in a public announcement and which may be harmful to the body or health of the people, the passenger shall declare the goods with the sanitation certificate issued by the health competent authority of the country of origin; if the item is seriously harmful to the body or health of the people, the central competent authority may prohibit the entry of such item in a public announcement.
Products violating the preceding paragraph, irrespective of who the owner is, shall be confiscated and destroyed.