These Regulations are determined pursuant to Paragraphs 3 and 5, Article 38 of the Waste Disposal Act (herein referred to as this Act).

Terms used in these regulations are defined as follows:
I. Import means the act of importing waste into the Republic of China from another country, but does not include transshipment.
II. Export means the act of exporting waste from the Republic of China to another country that has been declared to the customs authority or cleared thereby.
III. Transit means the shipment of waste from another country via transport vehicle to a third country and that the transport vehicle when passing through an open port of the Republic of China does not unload its cargo and that said cargo is carried by the same transport vehicle out of the territory of the Republic of China.
IV. Transshipment means the shipment of waste from another country via transport vehicle to a third country and that the transport vehicle when passing through an open port of the Republic of China must unload its cargo and that said cargo is transferred to another transport vehicle that leaves the territory of the Republic of China by way of the same port.
V. Hazardous waste means hazardous industrial waste, harmful waste regulated by the Basel Convention, and other waste legally recognized by the exporting, receiving, or transit country as hazardous waste.

Waste may be imported, exported, transited, or transshipped after applying for and receiving a permit pursuant to these Regulations. However, the import of waste types officially announced by the central competent authority pursuant to Paragraph 4, Article 38 of this Act shall be prohibited.
The waste name shall be truthfully declared on customs forms in accordance with the types as stipulated by the central competent authority when implementing cargo import and export clearance procedures for the import and export of waste.
Bonded warehouses, bonded factories, and enterprises in logistics centers, export processing zones, science parks, agricultural technology parks, and free trade ports shall import (including for storage) and export waste as prescribed in Paragraph 1. However, these regulations are not applicable to the transport of waste between domestic taxation zones or bonded areas when no import or export has occurred.
The import or export of general garbage from industrial, non-industrial and domestic sources and their incinerated ash is prohibited.