The Committee appreciates the government’s efforts to maintain constructive dialogue with industry stakeholders over the past year.
As Taiwan’s chemical regulatory framework continues to evolve, the Committee encourages the government to strengthen scientific rigor, regulatory consistency, and international alignment. In particular, we recommend establishing a risk-based PFAS (per- and polyfluoroalkyl substance) management policy grounded in scientific evidence, international standards, and socioeconomic considerations; addressing gaps in data requirements, exemptions, and review consistency in chemical registration; and further amending the “Regulations for the Labeling and Hazard Communication of Hazardous Chemicals” to simplify compliance, reduce costs, and promote alignment with international practice.
Suggestion 1: Establish a risk-based and internationally aligned PFAS management policy grounded in scientific evidence, international standards, and socioeconomic considerations.
Per- and polyfluoroalkyl substances play important functional roles in a range of critical industries, including semiconductors, electronics, renewable energy, automotive manufacturing, and medical applications. At the same time, certain PFAS chemicals have raised environmental and human health concerns due to their resistance to degradation and potential to accumulate in the environment, prompting jurisdictions worldwide to develop regulatory frameworks.
The Committee recognizes the Ministry of Environment’s (MOENV) efforts to advance PFAS management, including the release of the PFAS Management Action Plan in 2024 and the alignment of restrictions on substances such as perfluorooctanoic acid, perfluorooctane sulfonate, and perfluorohexane sulfonate with international conventions. Ongoing work on monitoring, risk assessment, and interministerial coordination represents meaningful progress toward a more structured regulatory framework.
However, the current regulatory approach raises several concerns. The proposed designation of 269 PFAS substances as chemicals of concern, combined with disclosure requirements for products containing PFAS levels above specified concentration thresholds, has increased compliance costs for importers and downstream users and created uncertainty regarding the protection of confidential business information. These impacts are particularly significant for fluoropolymers, which do not carry hazard classifications under the Globally Harmonized System (GHS) for the classification and labeling of chemicals and have risk profiles that differ from those of other PFAS substances, yet are subject to the same disclosure requirements. This approach does not fully reflect the principle that regulatory requirements should be proportionate to the level of risk posed by a substance.
Internationally, PFAS regulatory frameworks generally adopt risk-based, phased, and use-oriented approaches. In the European Union, regulatory decisions continue to be evaluated through scientific and socioeconomic assessment processes, and key sectors such as electronics and semiconductors have not yet been subject to broad restrictions. In the United States, regulatory efforts focus on data collection and risk assessment rather than class-wide restrictions. Canada has proposed managing fluoropolymers separately, while Japan and South Korea have limited controls to a small number of substances for which there is established international consensus.
Compared to those jurisdictions, Taiwan’s current approach differs in terms of scope, disclosure requirements, and implementation timelines. This discrepancy has raised concerns among international suppliers regarding compliance burdens and supply chain risks. In some cases, suppliers have raised the possibility of adjusting or withdrawing certain products from the Taiwan market, which could affect the stability of supply for high-tech industries.
The Committee urges the MOENV to prioritize the following actions:
1.1 Adopt a risk-based and use-specific approach to PFAS management. Regulatory measures should differentiate among PFAS substances based on scientifically established risk profiles, including their hazard characteristics and potential exposure levels, rather than applying uniform requirements across all substances. A risk-based and use-oriented approach would better reflect differences in hazard and exposure and ensure that regulatory controls are proportionate.
1.2 Align PFAS regulatory frameworks with international practices and timelines. Taiwan’s PFAS management policies should be developed in line with approaches adopted in major jurisdictions, including phased implementation and ongoing scientific and socioeconomic evaluation. Greater alignment would reduce regulatory divergence and support supply chain stability.
1.3 Provide differentiated regulatory treatment for fluoropolymers. Fluoropolymers that do not exhibit hazardous properties and do not meet GHS classification criteria should be assessed separately from other PFAS substances. Applying the same disclosure and management requirements does not reflect their distinct risk profiles and could create unnecessary compliance burdens, and avoid uncertainties related to the protection of confidential business information and the associated supply chain risks. Based on current international practices, approximately 20 commonly used and nonhazardous fluoropolymers such as polytetrafluoroethylene (PTFE) could be excluded, thereby further clarifying the regulatory scope and reducing compliance burdens on industry.
1.4 Incorporate socioeconomic considerations into PFAS policy design. Regulatory measures should take into account the availability of alternatives, technological feasibility, and potential impacts on supply chains and key industries. A balanced approach would support environmental and health objectives while maintaining industrial competitiveness.
Suggestion 2: Close gaps in data requirements, exemptions, and review consistency for chemical registration.
The Committee recognizes the efforts of the Ministry of Environment’s Chemicals Administration to strengthen Taiwan’s chemical registration framework. However, several aspects of the current system reduce regulatory predictability and increase compliance burdens, particularly for industries that depend on rapid material innovation. Addressing these gaps will be essential to maintaining Taiwan’s competitiveness in the semiconductor and other high-tech sectors.
2.1 Expand the use of existing scientific evidence for new chemical substance registration and clarify rules for the adaptation of the standard information requirements due to the properties of the substance. Under the current framework, registrants face limitations in using existing scientific literature, international databases, and the weight-of-evidence approach in which multiple sources of existing scientific data are evaluated together rather than relying on a single test. Guidance documents are often interpreted as determinative rather than indicative, which restricts the use of credible existing data and leads to duplicative and time-consuming testing.
In addition, adaptations to standard testing or omissions of information requirements arising from the intrinsic properties of the substance are accepted in a narrowly limited manner. Existing criteria that allow waivers are often interpreted inflexibly, limiting their practical effectiveness.
The Committee recommends clarifying that data requirements should be applied based on scientific merit and allowing broader use of internationally recognized data sources. Exemption criteria should also be expanded to account for substance characteristics, with accredited laboratories permitted to provide justifications based on technical infeasibility.
2.2 Improve review consistency and reduce overlapping regulatory requirements for new chemical substance registration. Inconsistent review standards and overlapping requirements across regulatory authorities continue to create uncertainty for registrants. In some cases, previously accepted data is subject to re-evaluation, and identical submissions by different registrants may receive differing assessments. Further, the additional requirements sometimes duplicate existing regulations governing the handling and storage, and transportation of hazardous substances.
The Committee recommends establishing a more unified and transparent review mechanism to ensure consistency in regulatory decisions. The authorities should also assess whether existing regulatory frameworks already address certain risks and avoid introducing duplicative requirements unless clearly justified.
2.3 Align new chemical substance registration requirements for low-volume substances with international practices. Current registration requirements for new chemical substances apply even at low annual volumes, increasing compliance costs and the administrative burden. In many jurisdictions, including the European Union and several Asian markets, substances below certain thresholds are subject to simplified notification mechanisms or are exempt from registration altogether.
The Committee recommends aligning Taiwan’s approach with international practices by introducing simplified requirements or exemptions for low-volume substances, meaning chemicals manufactured or imported in small annual quantities, particularly those below one ton per year. Such adjustments would reduce unnecessary regulatory burden while maintaining appropriate oversight.
2.4 Enhance transparency in hazard-assessment and substance selection processes for following batches of existing chemical substance standard registration. Greater transparency is needed regarding prioritization criteria, assessment methodologies, and opportunities for stakeholder engagement in the hazard assessment of existing chemical substances. At the same time, uncertainty remains regarding how data gaps are addressed, including whether registrants will be required to generate additional data, cost sharing mechanism for authority-initiated testing, and whether the resulting data will be accepted internationally. The implementation of the new mechanism in the coming batches must respect the cost sharing and cost recovery rights of lead registrants and co‑registrants in the first batch.
The Committee recommends establishing clear and publicly available procedures, including disclosure of prioritization approaches, candidate lists, and opportunities for stakeholder input at key stages of the assessment process. The authorities should also clarify data gap requirements and cost-sharing mechanisms, while allowing registrants to submit supplementary information where appropriate. In addition, prioritizing non-animal testing methods in line with international guidelines and supporting domestic capacity for alternative testing would facilitate implementation.
Suggestion 3: Amend the “Regulations for the Labeling and Hazard Communication of Hazardous Chemicals” to improve clarity, reduce the compliance burden, and align with international practices.
The Committee recognizes the ongoing efforts of the Occupational Safety and Health Administration (OSHA) to update Taiwan’s regulatory framework for safety data sheets (SDS) and the GHS. However, several aspects of the current and proposed requirements may create unnecessary compliance burdens and diverge from international practice. Addressing these issues would improve regulatory clarity and facilitate more efficient implementation across supply chains.
3.1 Provide a sufficient transition period for implementation of revised SDS and GHS requirements. Regulatory amendments to SDS and GHS labeling will require manufacturers and suppliers to update documentation and communicate changes throughout upstream and downstream supply chains.
The Committee recommends providing a minimum transition period of three years to allow sufficient time for compliance and ensure orderly implementation.
3.2 Align SDS content requirements with international standards. Certain SDS requirements in Taiwan are inconsistent with international practice. For example, the requirement to include “Person who prepared the SDS” and related data fields in Section 16 is not commonly required in other jurisdictions. In addition, the absence of a clearly specified edition of CNS 15030 (Taiwan’s national standard for chemical classification, labeling, and safety data sheets under the GHS framework) creates uncertainty for suppliers preparing SDS and labels.
The Committee recommends removing non-standard SDS content requirements and clearly specifying the applicable version of CNS 15030 to ensure consistency and reduce ambiguity.
3.3 Align hazard classification and disclosure requirements with the global GHS framework. Current requirements for hazard classification and disclosure may not fully reflect internationally adopted GHS practices. For mixtures that present only physical hazards such as flammability, rather than health or environmental hazards, requiring disclosure of individual ingredients is unnecessary when classification can be based on mixture testing results. In addition, certain low-severity health hazard categories, such as Acute Toxicity Category 5, Skin Irritation Category 3, and Aspiration Hazard Category 2, are not widely adopted in other jurisdictions. Under the UN GHS Building Block Approach (GHS 1.1.3.1.5), competent authorities may selectively adopt hazard classes and categories based on regulatory needs.
The Committee recommends aligning classification and disclosure requirements with international GHS guidance by focusing on substances relevant to health and environmental hazards and reviewing the necessity of including lower-severity categories.
3.4 Remove requirements that create unnecessary administrative burdens without clear safety benefits. Under Taiwan’s current framework, SDS must be renewed every three-year. This unique requirement is not found in the EU, United States, and South Korea, where SDS updates are prompted by newly available data, classification revisions, or regulatory amendments.
The three-year renewal compels chemical manufacturers or suppliers to repeatedly engage upstream suppliers to secure timely SDS revisions, yet it doesn’t enhance safety outcomes. The Committee recommends abolishing the three-year renewal requirement to align Taiwan’s requirement with prevailing international practice.
The Committee recommends reviewing and removing such requirements where appropriate to reduce compliance costs while maintaining effective hazard communication.
本委員會肯定環境部化學物質管理署於過去一年中,持續與產業利害關係人保持建設性對話之努力。
隨著台灣化學品法規架構持續演進,委員會建議政府進一步強化科學嚴謹性、法規一致性及與國際制度之接軌。
具體而言,我們建議:以科學證據、國際標準及社會經濟考量為基礎,建立以風險導向制訂全氟及多氟烷基物質(PFAS)管理政策;補強化學物質登錄制度中有關資料要求、豁免條件及審查一致性之不足;並進一步修正《危害性化學品標示及通識規則》,以簡化合規程序、降低成本,並促進與國際實務之調和。
建議一:以科學證據、國際標準及社會經濟考量為基礎,建立以風險導向及與國際接軌之 PFAS 管理政策
全氟及多氟烷基物質(PFAS)具備重要功能性,廣泛應用於多項關鍵產業,包括半導體、電子、再生能源、汽車製造及醫療用途。然而,部分 PFAS 因在環境中不易降解及可能蓄積之特性,引發對於環境影響及人體健康疑慮,促使各國逐步建立相關管理制度。
委員會肯定環境部(MOENV)近年推動 PFAS 管理的努力包括於 2024 年發布《PFAS 管理行動計畫》,以及針對全氟辛酸(PFOA)、全氟辛烷磺酸(PFOS)及全氟己烷磺酸(PFHxS)等物質,依循國際公約進行管制。目前在監測、風險評估及跨部會協調方面之持續推動,顯示台灣已朝向較具體系統化之監理架構邁進。
然而,現行管理制度仍存在待釐清和待改善之處。如擬將 269 項 PFAS 指定為「關注化學物質」,並對PFAS濃度超過特定閾值之產品課以揭露義務,不僅提高進口商及下游使用者之合規成本,也增加對商業機密資訊保護之不確定性。此影響對於氟聚合物尤為顯著。該類聚合物基於《化學品分類及標示全球調和制度(GHS)》並未被歸類為具危害性,其風險特性亦有別於其他 PFAS物質,然卻須遵守相同之揭露要求,未能充分反映「法規要求應與物質引起的風險程度成比例」之原則。
就國際實務而言,多數國家之 PFAS 監管制度採取以風險為導向、分階段及用途導向之管理方式。歐盟方面,相關管制決策仍持續透過科學及社會經濟評估程序,且電子及半導體等關鍵產業迄今尚未進行限制;美國則以資料蒐集及風險評估為重點,而非對整體應用範圍進行限制;加拿大已提出將氟聚合物另行分開管理之方向;日本及南韓則僅針對少數具國際共識之物質實施管制。
相較於上述司法管轄區,台灣現行制度於管制範圍、資訊揭露要求及施行時程等方面,與上述主要國家存在差異,已引發國際供應商對合規負擔及供應鏈風險之疑慮,在某些情況下,部分供應商甚至提出評估調整部分產品或退出台灣市場之可能性,此舉恐對高科技產業之供應穩定性造成影響。
本委員會建請環境部優先採行下列措施:
1.1 採行風險導向及依照用途別之 PFAS 管理方式。應依據各 PFAS 物質經科學建立之風險特徵包含危害特性及潛在暴露程度,區分其管理要求,而非一體適用一致性規範,以確保管制措施與實際風險比例相稱。
1.2 與國際社會之PFAS 管理制度及施行時程接軌。台灣PFAS管理制度應參考國際主要國家之做法,採分階段推動,並持續納入科學及社會經濟評估,加強與國際制度之一致性,以降低法規差異並維護供應鏈穩定。
1.3 對氟聚合物採取差異化管理方式。建議對於未具GHS分類標準以及危害性之氟聚合物,資訊的披露以及管理的要求應與其他 PFAS 物質不同,以減少不必要之合規負擔,避免營業秘密資訊保護之不確定性與其帶來之供應鏈風險。可參考國際現行做法,剔除約20種常見且無害的氟聚合物(如聚四氟乙烯,PTFE 等),以進一步明確監管範圍、減輕產業合規負擔。
1.4 於PFAS政策設計中納入社會經濟考量。法規管理措施應考量替代物質的可獲得性、技術可行性,以及對供應鏈與關鍵產業之潛在影響,以在環境與健康保護目標與產業競爭力間取得平衡。
議題二:補強化學物質登錄制度之數據要求、豁免規範與審查一致性落差
委員會肯定環境部化學物質管理署在強化台灣化學品登錄制度的努力。然而,現行制度可能降低法規可預測性,並增加合規負擔,尤其對於依賴快速材料創新的產業而言尤甚。處理這些落差將對台灣維持高科技產業的競爭力至關重要。
2.1 擴大既有科學證據在新化學物質登錄的運用,並釐清因物質特性而調整測試方法及資料要求之規則
根據現行框架,登錄人面臨採用既有科學文獻及國際資料庫之限制,且不得使用證據權重(weight-of-evidence, WOE)方法,依據多項科學資料來源進行整體評估,而非依賴單一試驗。實務上,指引文件經常被視為強制性規範而非參考性原則,進而限制登錄人使用具公信力的資料數據,導致重複且耗時的試驗。
此外,針對因物質固有特性而調整標準測試方法或省略資訊要求的接受程度極其有限,在實務審查時常被狹隘解讀,可准予豁免的判斷基準亦經常受限於指引內列示的範例,文件審查往返延宕。
委員會建議明確規範資料要求應基於科學價值,允許更廣泛地使用國際認可之資料來源。同時,應全面考量各類物質特性對特定試驗執行的技術限制,並考慮以經認證的實驗室出具附有合理科學論證的技術不可行聲明書為審查依據,簡化並加速審查流程。
2.2 提高新化學物質登錄之審查一致性,並降低跨主管機關之重複監管要求
審查標準不一致以及不同主管機關重複之要求,使登錄人面臨不確定性。在某些案例中,當業者依市場需求進行數量級距更高的物質登錄時,以往被核准的資料遭到重新審查,嚴重延宕時程;同一物質依不同登錄人分別提交相同資料時,因審查人員不同而給予不同的審查意見結果。此外,新化學物質核准之附款要求可能與其他主管機關所監管的危害物質之運作、儲存及運輸規定有重複管理之慮。
委員會建議建立更統合與透明的審查機制,以確保法規決策的一致性。建請主管機關評估全國法規框架是否已涵蓋特定風險,避免在未有明確正當理由時引入重複性要求。
2.3 使少量新化學物質的登錄要求與國際慣例一致
現行法規要求新化學物質即使在少量下仍全面適用登錄,造成行政負擔與合規成本的增加。在許多管轄範圍(包含歐盟及若干亞洲市場),年製造或輸入量低於一定門檻的物質得免予登錄,或僅採備查等簡化制度。
委員會建議比照國際慣例,對少量的物質(如年製造或輸入量低於一公噸者)採行簡化要求或予以豁免。此舉可降低不必要的法規負擔,同時維持適當監管。
2.4 提升後續既有化學物質標準登錄危害評估與物質篩選程序的透明度
在既有化學物質危害評估中,關於優先篩選標準、評估方法及利害關係人參與機會的透明度仍待更多討論。同時,針對資料缺口如何處理仍有不確定性,包括是否要求登錄人補充額外資料、主管機關主導試驗時費用分攤機制,以及最終資料是否獲國際認可。此外,新的評估機制亦需尊重第一批既有化學物質標準登錄指定清單之領銜登錄人與共同登錄人在費用分攤與費用回收方面的權益保障。
委員會建議建立明確且公開的程序,包括揭露優先篩選方法、候選清單,並在評估各階段提供利害關係人意見表達的機會。主管機關宜釐清資料缺口要求與費用分攤方式,並允許登錄人於適當情況下提交補充資訊。此外,優先採用符合國際指引的非動物替代測試方法,並強化國內執行替代試驗的量能,將有助於法規的有效落實。
建議三:修訂《危害性化學品標示及通識規則》,以提升法規明確度、降低合規負擔,並與國際慣例接軌
本委員會感謝並肯定勞動部職業安全衛生署持續檢討並更新台灣化學品安全資料表(SDS)及全球化學品調和制度(GHS)相關法規架構之努力。然而,現行規定中,仍有部分條款可能加重合規負擔,並與國際慣例存在差異。本委員會就此提出改善建議,以提升法規明確度,並促進整體供應鏈更有效率地符合法規要求。
3.1 提供足夠之過渡期,以因應SDS與GHS修訂
SDS與GHS標示若依法規進行修正,製造商及供應商須即時更新相關文件,並向上下游供應鏈溝通變更。本委員會建議至少提供三年之過渡期,以確保業者有足夠時間完成合規與調整相關變更流程。
3.2 SDS 內容要求與國際標準接軌
目前台灣對SDS的部分規範尚與國際慣例不一致。例如,於SDS第16欄要求註明「製表人員」及其簽名等相關資訊,並非國際通行做法。此外,法規未明訂CNS 15030(台灣GHS架構下之化學品分類、標示與安全資料表國家標準)之適用版本,也造成業者於編製SDS及標示時的不確定性。本委員會建議刪除非標準之 SDS 內容要求,並明確指定適用之 CNS 15030 版本,以確保一致性並減少法規歧異。
3.3 危害分類及揭露要求與全球 GHS 框架一致
現行對危害分類及資訊揭露之規範尚未完全反映國際採納之GHS慣例。對僅具物理性危害(如易燃性)而無健康或環境危害之混合物,其危害分類應依混合物測試結果判別,而無需揭露個別成分;此外,急毒性第5級、皮膚刺激第3級及吸入性危害第2級等低嚴重度健康危害類別,在多數法域並未被廣泛採用。依據聯合國 GHS 元件「積木原則」,主管機關得視需求選擇性採用危害分類及級別。本委員會建議揭露重點聚焦於健康及環境相關之危害分類,並檢視低嚴重度類別採用之必要性,使台灣要求與國際GHS接軌。
3.4 刪除無明顯安全效益且造成不必要行政負擔之要求
台灣現行規定要求SDS 必須每三年更新一次,但此特殊規定在歐盟、美國、日本及南韓等地不存在;上述法域僅在有新資料、分類變更或法規修正時才需更新SDS。此三年定期更新機制迫使化學品製造商或供應商頻繁向上游供應商索取SDS更新,然而此舉對於提升安全效益並無實質助益。本委員會建議取消此制度,使台灣法規與國際實務一致。
本委員會建議勞動部職業安全衛生署檢視並刪除此類造成不必要負擔之規定,在維持有效危害通識的前提下,減輕產業合規成本,並促使台灣法規與國際慣例接軌。
