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.

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.

Pursuant to Art. 8 of the Regulations on the Preparation and Management of Electronic Medical Records by Medical Institutions, when a medical institution utilises cloud services to collect, process, and use electronic medical records, the data storage location of the cloud service should, in principle, be situated in Taiwan.

Art. 44 of the Rules Governing the Administration of Electronic Payment Business, as amended in July 2021, stipulates that the information system and security management operations of an electronic payment institution must be established within the territory of Taiwan. However, this requirement does not apply where the institution satisfies specific conditions and obtains approval from the competent authority. These conditions include ensuring that the competent authority can access relevant information immediately, directly, completely, and continuously. To obtain such approval, the institution must submit documentation, including a confirmation letter from the local government authority where the offshore service provider is located, an inspection report from an independent IT auditor, a contingency plan with a supporting assessment, a supervision plan detailing oversight mechanisms, and a cost-benefit evaluation approved by the board of directors. In addition, the institution must not have been sanctioned for financial regulatory violations in the preceding year, must have addressed any deficiencies identified by regulators, and must not have any unresolved major information security breaches.
Prior to the 2021 amendment, the Rules contained a similar provision in Art. 23, which required that the information system and its backup system for the electronic payment business of specialised electronic payment institutions be established within the territory of Taiwan.

Art. 17 of the "Regulations Governing Internal Operating Systems and Procedures for the Outsourcing of Financial Institution Operation" obliges financial institutions outsourcing to overseas service providers to ensure that customer data is used strictly within the scope of the outsourced operations, kept separate from the data of the service provider and other institutions, and is accessible to the competent authority. Art. 18 mandates prior approval for outsourcing “material” retail financial business information systems abroad, requiring detailed documentation on data protection, risk management, and audit mechanisms. The term “material” refers to outsourced operations that, if disrupted or compromised, could significantly affect the financial institution’s operations or customer interests. Art. 19, which specifically addresses cloud-based services, stipulates that customer data from material retail financial systems shall, in principle, be stored within the territory of Taiwan, and if stored offshore, backups of important customer data must be retained domestically unless otherwise approved by the competent authority.

Taiwan has not joined any agreement with binding commitments to open transfers of data across borders.

The Personal Data Protection Act (PDPA) establishes a comprehensive framework for data protection in Taiwan. Initially introduced in 1995, the Act underwent significant amendments in 2010, with the revised version coming into force in 2012. The Enforcement Rules of the Personal Data Protection Act provide further guidelines for the interpretation and implementation of the Act. The enforcement of the PDPA is carried out by ministries, commissions, and local governments. As mandated by the Constitutional Court's 111-Shien-Pan-13 judgement, the Legislative Yuan passed amendments to the Act in May 2023 to establish an independent supervisory mechanism for data protection. Article 1-1 of the amended PDPA specifies that the Personal Data Protection Commission (PDPC) will serve as the competent authority for the Act, consolidating enforcement powers previously dispersed among ministries, commissions, and local governments. The Preparatory Office of the PDPC was established in December 2023, assuming responsibility for interpreting the Act from the National Development Council as of January 2024.

Art. 9 of the Telecommunications Management Act requires telecom enterprises to retain communications records such as the numbers of the sender and the recipient, time of communication, address, service type, mailbox or location information. The "Regulations on Users of Telecommunications Businesses Inquiring Communication and Account Records" were established in accordance with the stipulations of Art. 9 of the Telecommunications Management Act. Under Art. 4 of the Regulations, telecommunications enterprises must retain communication records and accounting records for at least one year.

For law enforcement agencies to access the content of communications, they need either interception warrants or access warrants approved by a court. However, in urgent situations or for specific crimes, Art. 11.1 of the Communications Security and Surveillance Act provides that the agencies may access the communications without a warrant as long as they obtain it within 24 hours after the surveillance. It is reported that the lack of judicial review over surveillance requests has been increasingly normalised. More generally, it is reported that government units with certain investigative powers have gone directly to state agencies and private companies to request personal data without first receiving a court order or other oversight. For example, the Ministry of Economic Affairs, between 2017 and 2018, had a 100% success rate in receiving information from the 1,112 requests it filed for personal information. Of these, 1,000 requests were to non-government agencies, including Chunghwa Telecom, Taiwan Mobile CO., and Yahoo! Taiwan Holdings Limited. Between 2015 and 2016, the Ministry of Finance submitted 350 requests with a 99.4% success rate. The Criminal Investigation Bureau also reportedly issued 565 requests to Facebook through this process, with a 52.9% success rate, between 2015 and 2016.

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.