Taiwan has not signed the United Nations (UN) Convention on the Use of Electronic Communications in International Contracts.

Taiwan has not adopted national legislation based on or influenced by the United Nations Commission on International Trade Law (UNCITRAL) Model Law on Electronic Commerce.

Taiwan has not adopted national legislation based on or influenced by the United Nations Commission on International Trade Law (UNCITRAL) Model Law on Electronic Signatures.

Importing goods from China is generally prohibited or restricted, except for items specified in Article 7 of the Regulations Governing Trade between the Taiwan Area and the Mainland Area, or as otherwise designated by the competent authorities. The "List of Commodities for Which Importation of Mainland China Product is Prohibited" includes CCC Code 8517.69.00.00-4, covering transmission apparatus other than apparatus for radiobroadcasting or television. This category encompasses a wide range of ICT equipment used for data and voice communication over wired and wireless networks, such as routers, modems, and other network communication devices.

According to Arts. 6 and 7 of the Regulations Governing the Export and Import of Strategic High-tech Commodities, importers of certain high-tech products are required to obtain either an international import certificate or a written assurance certificate from the International Trade Administration (TITA). As specified in Section I of the "Regulation Governing Types of Strategic High-Tech Commodities, Specific Strategic High-Tech Commodities and Exportation to Restricted Regions", this authorisation requirement applies to all strategic high-tech goods, including those listed in the Export Control List for Dual Use Items and Technology and the Common Military List. The latter includes, among other categories, equipment for the manufacturing of semiconductor devices or materials, as well as telecommunications systems, equipment, components, and accessories.

According to Art. 5 of the Regulations Governing Export of Commodities, the International Trade Administration (TITA) shall compile a “List of Commodities Subject to Export Restriction” in accordance with export regulations and commodity classifications as announced. Exporters of commodities included on this list must comply with the procedures established therein and obtain prior authorisation from TITA. Without such approval, export is prohibited.
According to the most recent version of the List of Commodities Subject to Export Restriction, several goods of particular relevance to the ICT sector require export authorisation. These include:
- Silicon and compound semiconductor wafers (e.g. CCC HS Codes 3818.00.10.15-7 to 3818.00.10.90-5), which serve as essential substrates in the manufacture of integrated circuits and electronic devices.
- Doped chemical elements and compounds for electronics (3818.00.90.00-7), used in the fabrication of semiconductors and microelectronic components.
- Gallium-based compounds such as gallium phosphide, gallium arsenide, and gallium aluminium arsenide (e.g. 2853.90.12.00-1, 2853.90.30.00-9, 2853.90.40.00-7), which are critical for high-speed electronics.
- Artificial graphite (3801.10.00.00-3), widely employed in lithium-ion batteries and thermal management systems for ICT hardware.
- Fluoropolymers, including polytetrafluoroethylene (PTFE) (3904.61.00.00-7 and 3904.69.00.00-9), are used in high-performance cable insulation, printed circuit boards, and protective coatings in electronic equipment.

Under Art. 13 of the Foreign Trade Act, and Art. 5 of the Regulations Governing Export of Commodities, the export of certain high-tech commodities is prohibited unless authorised by the competent authority. As set out in Section I of the "Regulation Governing Types of Strategic High-Tech Commodities, Specific Strategic High-Tech Commodities and Exportation to Restricted Regions", the authorisation requirement applies to strategic high-tech goods, including equipment for the manufacturing of semiconductor devices or materials; telecommunications systems, equipment, components and accessories; among others. The procedures and documentation for such exports are further detailed in Chapter 3 of the Regulations Governing Export and Import of Strategic High-Tech Commodities.
According to Section III of the "Regulations Governing Types of Strategic High-Tech Commodities, Specific Strategic High-Tech Commodities, and Exportation to Restricted Regions", and in line with Art. 5 of the Regulations Governing Export of Commodities, exports to Iran, Iraq, North Korea, China, Sudan, and Syria are restricted. Examples of export prohibitions include:
- Iran: Controlled goods include electronic devices, mineral ores, semiconductors, integrated circuits, resistors, chips, photovoltaic components, battery cells, machinery parts, pumps, furnaces, and automobile motors.
- Russia and Belarus: Controlled goods include semiconductors, circuits, resistors, chips, machinery components, pumps, furnaces, and automobile motors.
- China: Export controls cover 12 categories of semiconductor manufacturing equipment, such as chemical mechanical polishers, photoresist strippers and developers, rapid thermal processors, deposition apparatuses, cleaning equipment, dryers, electron microscopes, etchers, ion implanters, photoresist coaters, and lithography equipment.
Taiwan also maintains a Strategic High‑Tech Commodities (SHTC) Entity List. Taiwanese firms are required to obtain approval from the International Trade Administration (ITA) prior to exporting any strategic tech goods to entities included on the list. A total of 10,844 organisations and individuals have been designated. In June 2025, Taiwan added a further 601 entities, among them the Chinese companies Huawei Technologies Co. and Semiconductor Manufacturing International Corporation (SMIC), as well as additional entities based in countries such as Pakistan, Iran, Myanmar, and China.

Self-certification is allowed in the country for radio transmission, electromagnetic interference (EMI) or electromagnetic compatibility (EMC). Taiwan allows foreign companies to self-certify that they comply with these standards, through a Supplier Declaration of Conformity (SDoC). The supplier or manufacturer of the equipment declares the equipment meets the technical and administrative requirements on the basis of test reports by a testing laboratory recognized by the regulator. No registration of the equipment with the regulator is required.

The de minimis threshold, which is the minimum value of goods below which customs authorities do not impose duties, is set at USD 60. This level is below the USD 200 threshold recommended by the International Chamber of Commerce (ICC). Art. 11 of the "Regulations Governing Customs Clearance Procedures for Air Express Consignments" specifies that imported express consignments shall be classified according to their nature and value, with each category processed under the corresponding procedures. Low‑value, duty‑free import consignments are defined as those with a customs value not exceeding TWD 2,000 (approx. USD 60)

According to Art. 29 of the Fraud Crime Hazard Prevention Act of Taiwan, online advertising platform operators that provide services within Taiwan but do not maintain a physical presence, residence, or established branch in the territory are legally required to appoint a legal representative located in Taiwan. This representative must be either a Taiwanese national, a legally registered corporation, or a non-corporate entity with a representative or manager domiciled in Taiwan. The operator must report the full contact details of the appointed representative to the competent authority responsible for industries related to the digital economy. The representative must be authorised to receive legal documents, assist in compliance with fraud prevention regulations, and carry out other statutory duties.
Under Art. 2.5, the term "online advertising platform operators" refers to final-stage platform operators that provide services for posting or disseminating advertisements, collect remuneration, and engage with citizens through online platforms or spaces. It is reported that this provision applies to both domestic and foreign internet platforms, including those related to social media, search engines, news, education or knowledge, dating, video, or similar services, provided they present, post, or deliver advertisements within Taiwan in quantities that meet the thresholds set by the Ministry of Digital Affairs (MoDA). At present, MoDA has designated Google, YouTube, Line, Facebook, Instagram and TikTok as regulated internet platforms. The companies operating these platforms are therefore required to comply with the legal representative appointment requirement in Taiwan.
It is reported that, invoking Art. 42, Taiwan’s Ministry of the Interior imposed a one‑year prohibition on Xiaohongshu (Rednote), a Chinese social media platform, on 4 December 2025. According to the government, the platform’s lack of cooperation, including its refusal to establish a local representative office, left the authorities with no viable option other than comprehensive blocking.

The Fair Trading Act, the Consumer Protection Act, and the Electronic Signatures Act provide a comprehensive consumer protection framework that also applies to online transactions. The former aims to ensure free and fair competition and promote economic stability and prosperity. In addition, the Consumer Protection Law has been enacted for distance selling and information marketing. In addition, the Electronic Signatures Law facilitates secure electronic transactions by recognising the validity of electronic records.

The Copyright Act, as amended in 2009 with the introduction of Arts. 90-4 to 90-12, establishes a safe harbour regime for intermediaries for copyright infringements. They largely follow the framework of the US Digital Millennium Copyright Act (DMCA). Internet service providers are divided into four categories with different conditions of eligibility of limitation on liability: connection service providers, caching service providers, information storage service providers, and search service providers.

A basic legal framework on intermediary liability beyond copyright infringement is absent in Taiwan's law and jurisprudence.

Under the "Second Category of Telecommunications Business Management Rules" promulgated in August 2014, and pursuant to Art. 17 of the Telecommunications Management Act, the country has implemented mandatory SIM card registration requirements. In 2017, the National Communications Commission also stated that, when applying for a house number or prepaid card, people should apply for dual certificates, and telecommunications businesses should verify and login user information.

In August 2020, the Ministry of Economics, through an amendment to Art. 35 of the Act Governing Relations between the People of the Taiwan Area and the Mainland Area, announced that Taiwanese companies would be prohibited from providing video streaming services originating from Chinese companies or individuals, specifically targeting iQIYI and Tencent, starting from September 2020. The regulation formally banned Taiwanese companies and individuals from acting as agents or distributors for any Chinese over-the-top (OTT) services, including television or other broadcast platforms, such as the digital television channel service Media on Demand.