This standard is applicable to labeling of all kinds of prepackaged foods (including those sold to consumers or supplied to catering business), and some expressions in Taiwan. It includes  scope of application, terms and definitions, general rules, information on the labels, other mandatory provisions, exemption of mandatory labeling provisions, optional labeling and mode of expression of mandatory information.

Currently, the mandatory labeling requirements for prepackaged foods are strictly governed by the Act Governing Food Safety and Sanitation, Health Food Control Act, and their respective Enforcement Rules, as well as various official Public Announcements issued in accordance with these Acts. All food businesses are legally obligated to comply with these comprehensive regulations and their subsidiary requirements (such as specific labeling rules for nutrition, allergens, and product categories) to ensure market access and consumer safety.