Food Businesses Shall Establish Traceability System of Food Products MOHW Food No. 1131300891, April 25, 2024

I. The food businesses for which shall establish their own traceability system of food products are as follows:

(1) Food importers and manufacturers of edible oils and fats.

(2) Food importers and manufacturers of meat products, the food manufacturers refer to those who shall meet the regulations on food safety control system of meat products.

(3) Food importers and manufacturers of dairy products (exclude prepackaged milk powders and modified milk powders products), the food manufacturers refer to those who shall meet the regulations on food safety control system of dairy products.

(4) Food importers and manufacturers of seafood products, the food manufacturers refer to those who shall meet the regulations on food safety control system of seafood products.

(5) Food manufacturers of box meals.

(6) Food importers and manufacturers of food additives.

(7) Food importers of raw materials of genetically modified foods.

(8) Food importers and manufacturers of soybeans.

(9) Food manufacturers of wheat and food importers of wheat and oats.

(10) Food importers and manufacturers of maize (corn).

(11) Food importers and manufacturers of wheat flour.

(12) Food importers and manufacturers of starches.

(13)Food importers and manufacturers of food grade salts, the food manufacturers refer to the NaCl containing not less than 95% of food grade salts.


(14) Food importers and manufacturers of sugars.

(15) Food importers of tea leaves.

(16) Food manufacturers of prepackaged tea drinks.

(17) Food importers and manufacturers of soybean products.

(18) Food retailers, importers and manufacturers of infant and follow-up formula.

(19) Food retailers, importers and manufacturers of prepackaged milk powders and modified milk powders products.

(20) Food manufacturers of egg products.

(21) Food manufacturers of edible vinegars.

(22) Food importers of infant and young child foods.

(23) Food importers of agricultural products, including plant, algae original, no matter fresh, freez, frozen, dried, and processing by other methods.

(24) Food manufacture of other food products.

(25) Food retailers of box meal.

(26) Food importers of shell eggs.

II. The scale of the food businesses designated in the preceding section shall be as follows:

(1) Food manufacturers provided in Subparagraph 1, Paragraph I: Food manufacturers applying for factory registration will enter into force on October 31, 2014.

(2) Food importers provided in Subparagraph 1, Paragraph I: Food importers applying for business registration, company registration or factory registration will enter into force on October 31, 2014.


(3) Food manufacturers provided in Subparagraphs 2 to 5 and 19, Paragraph I: Food manufacturers applying for factory registration will enter into force on February 5, 2015.

(4) Food importers provided in Subparagraphs 2, 3, 4, 6, 7 and 19, Paragraph I, and food manufacturers provided in Subparagraph 6, Paragraph I: Food importers and manufacturers applying for business registration, company registration or factory registration will enter into force on February 5, 2015.

(5) Food manufacturers provided in Subparagraphs 8 to 14, 16 and 17, Paragraph I: Food manufacturers whose amount of capital are at least NT$30,000,000 and applying for factory registration will enter into force on July 31, 2015.

(6) Food importers provided in Subparagraphs 8 to 15 and 17, Paragraph I: Food importers applying for business registration, company registration or factory registration will enter into force on July 31, 2015.

(7) Food manufacturers provided in Subparagraph 18, Paragraph I: Food manufacturers whose amount of capital are at least NT$30,000,000 and applying for factory registration will enter into force on January 1, 2016. Food manufacturers whose amount of capital are below NT$30,000,000 and applying for factory registration will enter into force on July 1, 2016.

(8) Food importers provided in Subparagraphs 18, Paragraph I: Food importers applying for business registration, company registration or factory registration will enter into force on January 1, 2016.

(9) Food retailers provided in Subparagraph 18 and 19, Paragraph I: Food retailers whose amount of capital are at least NT$30,000,000 and applying for business registration, company registration or factory registration will enter into force on January 1, 2017.

(10) Food manufacturers provided in Subparagraphs 20 and 21, Paragraph I: Food manufacturers whose amount of capital are at least NT$30,000,000 and applying for factory registration will enter into force on July 31, 2017.

(11) Food importers provided in Subparagraph 22, Paragraph I: Food importers applying for business registration, company registration or factory registration will enter into force on July 31, 2017.

(12) Food importers provided in Subparagraph 23, Paragraph I: Food importers applying for business registration, company registration or factory registration will enter into force on January 1, 2019.

(13) Food manufacturers provided in Subparagraph 24, Paragraph I: Food manufacturers whose amount of capital are at least NT$30,000,000 and applying for factory registration will enter into force on January 1, 2019.

(14) Food retailers provided in Subparagraph 25, Paragraph I: Businesses whose amount of capital are at least NT$30,000,000 and with more than 3 business places of retail sale in non-specialized stores but not department stores will enter into force on January 1, 2019.

(15) Food importers provided in Subparagraph 26, Paragraph I: Food importers applying for business registration, company registration, factory registration or taxation registration will enter into force on July 1, 2024.

III. Food importers and manufacturers provided in Paragraph I shall upload Traceability Information of last month to the website (http://ftracebook.fda.gov.tw) before 10th of each month. The scale of the food businesses designated:

(1) Food manufacturers provided in Subparagraph 1, Paragraph I: Food manufacturers whose amount of capital are at least NT$30,000,000 and applying for factory registration will enter into force on October 31, 2014. Food manufacturers whose amount of capital are below NT$30,000,000 and applying for factory registration will enter into force on January 1, 2017.

(2) Food importers provided in Subparagraph 1, Paragraph I: Food importers applying for business registration, company registration or factory registration will enter into force on October 31, 2014.

(3) Food manufacturers provided in Subparagraphs 2, 3 and 5, Paragraph I: Food manufacturers whose amount of capital are at least NT$30,000,000 and applying for factory registration will enter into force on January 1, 2016. Food manufacturers whose amount of capital are below NT$30,000,000 and applying for factory registration will enter into force on January 1, 2017.

(4) Food importers provided in Subparagraphs 2, 3, 7 to 15, 18 and 19, Paragraph I: Food importers applying for business registration, company registration or factory registration will enter into force on January 1, 2016.

(5) Food manufacturers provided in Subparagraph 4, Paragraph I: Food manufacturers whose amount of capital are at least NT$30,000,000 and applying for factory registration will enter into force on March 1, 2016. Food manufacturers whose amount of capital are below NT$30,000,000 and applying for factory registration will enter into force on January 1, 2017.

(6) Food importers provided in Subparagraph 4, Paragraph I: Food importers applying for business registration, company registration or factory registration will enter into force on January 1, 2017.

(7) Food importers and food manufacturers provided in Subparagraph 6, Paragraph I: Food importers and manufacturers applying for business registration, company registration or factory registration will enter into force on January 1, 2017.

(8) Food manufacturers provided in Subparagraphs 8 to 14 and 16, Paragraph I: Food manufacturers whose amount of capital are at least NT$30,000,000 and applying for factory registration will enter into force on January 1, 2016.

(9) Food manufacturers provided in Subparagraph 17, Paragraph I: Food manufacturers whose amount of capital are at least NT$30,000,000 and applying for factory registration will enter into force on March 1, 2016.

(10) Food importers provided in Subparagraph 17, Paragraph I: Food importers applying for business registration, company registration or factory registration will enter into force on March 1, 2016.

(11) Food manufacturers provided in Subparagraphs 18 and 19, Paragraph I: Food manufacturers whose amount of capital are at least NT$30,000,000 and applying for factory registration will enter into force on January 1, 2016. Food manufacturers whose amount of capital are below NT$30,000,000 and applying for factory registration will enter into force on July 1, 2016.

(12)Food retailers provided in Subparagraphs 18 and 19, Paragraph I: Food retailers whose amount of capital are at least NT$30,000,000 and applying for business registration, company registration or factory registration will enter into force on January 1, 2017.

(13) Food manufacturers provided in Subparagraphs 20 and 21, Paragraph I: Food manufacturers whose amount of capital are at least NT$30,000,000 and applying for factory registration will enter into force on January 1, 2018.

(14) Food importers provided in Subparagraph 22, Paragraph I: Food importers applying for business registration, company registration or factory registration will enter into force on January 1, 2018.

(15) Food importers provided in Subparagraph 23, Paragraph I: Food importers applying for business registration, company registration or factory registration will enter into force on January 1, 2021.

(16) Food manufacturers provided in Subparagraphs 24, Paragraph I: Food manufacturers whose amount of capital are at least NT$30,000,000 and applying for factory registration will enter into force on January 1, 2020.

(17) Food retailers provided in Subparagraph 25, Paragraph I:Businesses whose amount of capital are at least NT$30,000,000 and with more than 3 business places of retail sale in non-specialized stores but not department stores will enter into force on January 1, 2021.

(18) Food importers provided in Subparagraph 26, Paragraph I: Food importers applying for business registration, company registration, factory registration or taxation registration will enter into force on July 1, 2024.

IV. Food importers and manufacturers provided in Paragraph I shall use electric uniform invoices if food importers and manufacturers have to use uniform invoices referred to “Value-added and Non-value-added Business Tax Act”. The scale of the food businesses designated:

(1) Food manufacturers provided in Subparagraph 1, Paragraph I: Food manufacturers whose amount of capital are at least NT$30,000,000 and applying for factory registration will enter into force on December 31, 2014. Food manufacturers whose amount of capital are below NT$30,000,000 and applying for factory registration will enter into force on January 1, 2018.

(2) Food importers provided in Subparagraph 1, Paragraph I: Food importers applying for business registration, company registration or factory registration will enter into force on December 31, 2014.

(3) Food manufacturers provided in Subparagraphs 2, 3 and 5, Paragraph I: Food manufacturers whose amount of capital are at least NT$30,000,000 and applying for factory registration will enter into force on January 1, 2017. Food manufacturers whose amount of capital are below NT$30,000,000 and applying for factory registration will enter into force on January 1, 2018.

(4) Food importers provided in Subparagraphs 2, 3, 7 to 15, and 17, Paragraph I: Food importers applying for business registration, company registration or factory registration will enter into force on January 1, 2017.

(5) Food manufacturers provided in Subparagraph 4, Paragraph I: Food manufacturers whose applying for factory registration will enter into force on January 1, 2018.

(6) Food importers provided in Subparagraph 4, Paragraph I: Food importers applying for business registration, company registration or factory registration will enter into force on January 1, 2018.

(7) Food manufacturers and importers provided in Subparagraph 6, Paragraph I: Food manufacturers and importers applying for business registration, company registration or factory registration will enter into force on January 1, 2019.

(8) Food manufacturers provided in Subparagraphs 8 to 14, 16 and 17, Paragraph I: Food manufacturers whose amount of capital are at least NT$30,000,000 and applying for factory registration will enter into force on January 1, 2017.

(9) Food retailers, importers and manufacturers provided in Subparagraphs 18 and 19, Paragraph I: Food businesses provided in Paragraphs II will enter into force on September 1, 2015.

(10) Food manufacturers provided in Subparagraphs 20 and 21, Paragraph I: Food manufacturers whose amount of capital are at least NT$30,000,000 and applying for factory registration will enter into force on January 1, 2020.

(11) Food importers provided in Subparagraph 22, Paragraph I: Food importers applying for business registration, company registration or factory registration will enter into force on January 1, 2020.

(12) Food importers provided in Subparagraph 23, Paragraph I: Food importers applying for business registration, company registration or factory registration will enter into force on January 1, 2021.

(13) Food manufacturers provided in Subparagraph 24, Paragraph I: Food manufacturers whose amount of capital are at least NT$30,000,000 and applying for factory registration will enter into force on January 1, 2023.

(14) Food retailers provided in Subparagraph 25, Paragraph I: Businesses whose amount of capital are at least NT$30,000,000 and with more than 3 business places of retail sale in non-specialized stores but not department stores will enter into force on January 1, 2021.

(15) Food importers provided in Subparagraph 26, Paragraph I: Food importers applying for business registration, company registration, factory registration or taxation registration will enter into force on January 1, 2025.