The Act has been established for maintaining water and soil resources, ecological environment, biodiversity, animal welfare and consumer interests, and promoting agricultural operation that is eco-friendly and sustainable use of resources.

The term "competent authority" used in this Act is the Council of Agriculture of the Executive Yuan at the central level; the municipal/county/city governments at the local level.

The terms used in this Act shall be defined as the following:
1. Agricultural product: Any product which is produced or processed as food by utilizing natural resources, agricultural materials and technology, including cultivation, forestry, aquaculture, and animal husbandry or any product promulgated by the Central Competent Authority.
2. Operator: Any individual or legal entity who engages in the production, processing, packaging, importing, distribution or sale of agricultural products.
3. Organic agriculture: Any farming practice including cultivation, forestry, aquaculture, and animal husbandry without using chemical fertilizer, chemical pesticide, genetically modified organism (GMO), and related products, based on the principle of ecological balance and nutrient recycling.
4. Organic agricultural product: Any agricultural product that is produced, processed, packaged and distributed in accordance with the certification standard established by the Central Competent Authority and certified under this Act, or any imported agricultural product approved in accordance with Article 17 paragraph 1 of this Act.
5. In-conversion agricultural product: Any agricultural product that is undergoing conversion to organic, during which the product is required to be produced, processed, packaged and distributed in accordance with the certification standard established by the Central Competent Authority and certified under this Act.
6. Organic mark: The mark used to indicate the agricultural product to be organic.
7. Labeling: Words, graphics, symbols or additional instruction affixed to agricultural products, the containers or packaging of agricultural products when displayed or for sale.
8. Accreditation body: An institution or legal entity who is reviewed and permitted by the Central Competent Authority and with the qualification to conduct accreditation activities prescribed by this Act.
9. Accreditation: The process in which the accreditation body evaluates whether an institution, school or legal entity is qualified to provide certification services prescribed by this Act under a contract.
10. Certification body: An institution, school or legal entity who is accredited by the accreditation body to provide certification services.
11. Certification: The process in which the certification body verifies whether the production, processing, packaging or distribution of a specific agricultural product is in compliance with this Act under a contract with the respective operator.