These Regulations are drawn up in accordance with Paragraph 4 of Article 10 of the Motion Picture Act (hereinafter referred to as "the Act").

Those applying for a motion picture rating in accordance with Paragraph 1 of Article 9 and Subparagraph 1 and 3 of Article 12 of the Act shall submit an application form, a review fee, a ratings document fee, and the following documents or information to the central competent authority:
1. Evidentiary documents concerning public screenings; where such documents are in a foreign script, a Chinese translation shall be appended;
2. A synopsis, in Chinese, of the motion picture.
3. Customs clearance documents for the motion picture. Where the motion picture has not been imported through customs, but where motion picture content rather has been downloaded from the Internet or otherwise brought into the country, an affidavit shall suffice.
4. Where a motion picture is of Hong Kong or Macau in origin, evidentiary documentation concerning the motion picture issued within one month by a local motion picture group and attested to by the central competent authority.
5. Where a motion picture is of Mainland Area origin, a copy of the permit allowing for a Mainland Area motion picture to be distributed and screened in Taiwan Area attested to by the central competent authority.
6. For motion pictures to be screened at a film festival, a copy of the film festival’s proposed screenings.
7. Other documents and information requested by the central competent authority.
Those applying for a motion picture advertisement rating in accordance with Paragraph 1 of Article 9 and Subparagraphs 1 and 3 of Article 12 of the Act shall submit an application form, a review fee, a ratings document fee, and the following documents or information to the central competent authority:
1. Evidentiary documents concerning the motion picture screening establishment’s public screening of motion picture advertisements; where these are in a foreign script, a Chinese translation shall be appended.
2. Other documents and information requested by the central competent authority.

Applicants for a second review in accordance with Paragraph 5 of Article 10 of the Act, shall submit an application form, a review fee, a ratings document fee, and the following documents or information to the central competent authority:
1. Rationale behind requesting a second review.
2. The original ratings document issued by the central competent authority.
3. Other documents and information requested by the central competent authority.

Applicants for renaming a film in accordance with Paragraph 2 of Article 12 of the Act shall submit an application form, a review fee, a ratings document fee, and the following documents or information to the central competent authority:
1. Rationale behind request for a name change.
2. An affidavit that the motion picture plot has not changed.
3. The original ratings document issued by the central competent authority.
4. Other documents and information requested by the central competent authority.
Applicants for a change in plot or rating of a motion picture shall, in accordance with Paragraph 2 of Article 12 of the Act, submit an application form, review fee, ratings document fee, and the following documents and information to the central competent authority:
1. Rationale behind the change.
2. The original ratings document issued by the central competent authority.
3. Other documents and information requested by the central competent authority.

Requests for ratings of motion pictures and motion picture advertisements shall be handled as they are received.
The order in which applicants shall have their cases reviewed may be changed, with applicants’ permission, during the work hours of the day prior to the review. Each motion picture may be moved in order one time only.
Where applicants have failed to provide the central competent authority with the motion picture or motion picture advertisement to be reviewed by work hours during the day prior to that scheduled for the review, the central competent authority shall reject their application.
“Work hours” in the previous two paragraphs indicates the work hours kept by the central competent authority.

The central competent authority shall make public on its website the results of and reasons for the decisions of the review committee.

The central competent authority shall issue ratings documents for motion pictures and motion picture advertisements within three days ratings and approval being given.

Motion pictures and motion picture advertisements may be granted one of five ratings:
1. Restricted (R): Viewing not permitted for those under age 18.
2. Restricted -15 (R-15): Viewing not permitted for those under age 15.
3. Restricted -12 (R-12): Viewing not permitted for children under age 12.
4. Protected (P):Viewing not permitted for children under age 6; viewing permitted for children age 6 to 12 accompanied by a parent, guardian, or other adult.
5. General (G): All ages permitted.

Motion pictures and motion picture advertisements shall be given the “Restricted” rating where any of the following applies:
1. Where the sale or use of illegal drugs, robbery, kidnapping, killing, or other illegal activities are detailed in the plot, where there is concern that such activity could be mimicked.
2. Where terrorism, bloody events, violence, or perversion are particularly vivid and could still be acceptable to persons over age 18.
3. Where sexual imagery or innuendo is portrayed vividly in animation, images, language, text, dialogue, or sound, but does not elicit feelings of shame or disgust in persons over the age of 18.

Motion pictures and motion picture advertisements shall be given the “Restricted-15” rating where any of the following applies:
1. The plot or dialogue depicts crime; terrorism; bloody events; violence; perversion; occult or bizarre phenomena; twisted depictions of society; or other content that would be detrimental to the behavior or psychology of those under age 15.
2. Where sexual imagery or innuendo is portrayed vividly in animation, images, language, text, dialogue, or sound that would be detrimental to the behavior or psychology of those under age 15.

Motion pictures and motion picture advertisements shall be given the “Restricted-12” rating where any of the following applies:
1. The plot or dialogue depicts crime; violence; terrorism; bloody events; perversion; dark, strange material; twisted depictions of society; or other content that would be detrimental to the behavior or psychology of children under age 12.
2. Where sexual imagery or innuendo is portrayed vividly in animation, images, language, text, dialogue, or sound that would be detrimental to the behavior or psychology of children under age 12.

Motion pictures and motion picture advertisements shall be given the “Parental guidance” rating where any of the following applies:
1. Where fighting,burglary,thrills,occult or bizarre phenomena,or twisted interpretations of society are depicted that could be detrimental to the behavior or psychology of children.
2. Where there is concern over how sex, corrupt morals, or values are being depicted.

Motion pictures and motion picture advertisements shall be given the “General” rating where the content is suitable for general audiences.

A motion picture that features nudity but does not present it in a sexually explicit or pornographic way, where a script calls for it, shall be placed in the “Restricted,” “Restricted-15,” “Restricted-12,” “Parental guidance,” or “General” category.

Motion picture advertisements given a “Restricted” rating are not to be shown during the screening of “General,” “Parental guidance,” “Restricted-12,” or “Restricted-15”rated films.
Motion picture advertisements given a “Restricted-15” rating are not to be shown during the screening of “General,” “Parental guidance,” or “Restricted-12” rated films.
Motion picture advertisements given a “Restricted-12” rating are not to be shown during the screening of “General,” or “Parental guidance” rated films.
Motion picture advertisements given a “Parental guidance” rating are not to be shown during the screening of “General” rated films.

The content of advertising materials should reflect that of the motion picture and should be suitable for all audiences. The following are not permitted:
1. Violating legal restrictions or prohibitions.
2. Content, including sex, violence, terrorism, bloody events, could be detrimental to the behavior or psychology of children and minors.

Where the central competent authority acts upon Paragraph 5 of Article 9 of the Act in commissioning private groups to administer motion picture ratings, the group commissioned shall be a foundation constituted as a juridical person occupational association, or social association established legally and active in the motion picture industry.

Advertisements screened by a motion picture screening establishment not of a promotional nature shall conform to related laws and regulations.

These Regulations will take effect as of the date of their promulgation.