On February 13, 2026, Taiwan's Food and Drug Administration (TFDA) issued an official interpretation of Article 15, Paragraph 3 of the Act Governing Food Safety and Sanitation. The interpretation clarifies the scope of "substances harmful to human health" and specifies which beef products fall within the import control framework. The interpretation took effect immediately upon announcement.
Clarification of Article 15, Paragraph 3
Article 15, Paragraph 3 prohibits food that is "toxic or contains substances or foreign matter harmful to human health." Under the interpretation, TFDA further explains that "substances harmful to human health" include, even if originating from non-epidemic areas, certain bovine products derived from countries or regions where cases of bovine spongiform encephalopathy (BSE) or variant Creutzfeldt–Jakob disease (vCJD) have occurred within the past ten years.
Specifically, the products concerned include skull, brain, eyes, spinal cord, ground beef, viscera, and other related derived products from such cattle.
At the same time, the authority provides two key clarifications:
In line with the classification of BSE by the World Organisation for Animal Health (WOAH), which distinguishes between "classical (feed-borne)" and "atypical (spontaneous/age-related)" BSE, the controlled scope under this provision does not include atypical BSE.
Countries or regions that have been recognized by WOAH as having a "negligible risk" status and have not reported any classical BSE cases for more than ten years after the implementation of this provision are no longer subject to the import control scope under this paragraph.
Confirmation of U.S. Beef Import Eligibility
On February 14, 2026, TFDA issued a follow-up announcement confirming that the United States has been recognized by the WOAH as a "negligible risk" country for BSE in 2013, and that it has not reported any classical BSE cases in the past 20 years. Therefore, U.S. beef is no longer within the scope of import restrictions under Article 15, Paragraph 3.
As a result, skulls, brains, eyes, and spinal cords from cattle under 30 months of age, as well as ground beef and offal such as heart, liver, and kidneys from cattle of all ages, may be imported into Taiwan.
Products That Remain Prohibited
Despite the above adjustments, the TFDA emphasized that a specific list of "sensitive items" remains prohibited from import to ensure public health. These items include:
1. From cattle of all ages:
Distal ileum, mechanically separated meat, and mechanically recovered meat.
Lungs, pancreas, spleen, gallbladder, and uterus.
Thyroid glands, adrenal glands, tonsils, lymph nodes, and laryngeal muscle tissue.
Hair, hooves, horns, and mammary glands from lactating cows.
2. From cattle 30 months of age or older:
Skulls, brains, eyes, spinal cords, dorsal root ganglia, and vertebral columns.
Advanced meat recovery products derived from skulls and vertebral columns.
This regulatory update expands the range of U.S. beef products eligible for import into Taiwan, providing a broader set of options for importers, food businesses, and consumers. However, importers and related businesses should carefully observe the list of still-prohibited specified risk materials under current regulations to ensure compliance and avoid potential violations.
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