Regulations Governing Collection and Review of Vaccine Injury Compensation Fund Article 3
Vaccine manufacturers or importers should pay a certain fee as part of the Vaccine Injury Compensation Fund. When the total amount of the fund does not reach NT$150 million or exceeds NT$400 million, the fee may be adjusted by the central competent authority based on the utilization of the revenue and expenditure of the fund.The collection of the fee mentioned in the preceding paragraph shall be calculated on a per-dose basis based on the number of vaccine doses that pass the required tests. However, for vaccines procured on a special case basis for emergency reasons in accordance with Article 48-2 of the Pharmaceutical Affairs Act or Article 51 of this Act, the fee shall be calculated based on the number of doses manufactured or imported.For each dose of vaccine, the basis for the calculation and collection of the fee prescribed in the preceding paragraph is as follows:1. Severe Pneumonia with Novel Pathogens (COVID-19) vaccine: NT$22 per dose.2. Bacillus Calmette-Guerin (BCG): NT$2 per dose.3. Vaccines other than the above two: NT$1.5 per dose.The fee collected under Paragraph 1 is waived if:1. The vaccine is manufactured for export;2. The vaccine is procured by the competent authority on a special case basis to provide aid to foreign countries; or3. The vaccine is one for which a request for a fee waiver submitted on a special case basis is approved by the central competent authority.
中文原文 預防接種受害救濟基金徵收及審議辦法第3條
疫苗製造或輸入廠商應繳納一定金額,充作預防接種受害救濟基金。
基金總額未達新臺幣一億五千萬元或逾新臺幣四億元時,中央主管機關得依基金收支運用情形調整之。
前項基金之徵收,依疫苗檢驗合格之劑數,按劑計算。
但依藥事法第四十八條之二或本法第五十一條規定緊急專案採購之疫苗,以其製造或輸入之劑數,按劑計算。
依前項所計算每一人劑疫苗,徵收基準如下:
一、嚴重特殊傳染性肺炎(COVID-19)疫苗:每一人劑疫苗,徵收新臺幣二十二元。
二、卡介苗(BCG):每一人劑疫苗,徵收新臺幣二元。
三、前二款以外之疫苗:每一人劑疫苗,徵收新臺幣一點五元。
第一項徵收金之免徵範圍如下:
一、製造供輸出之疫苗。
二、由主管機關專案採購以援助外國之疫苗。
三、其他專案申請中央主管機關核准免徵之疫苗。
基金總額未達新臺幣一億五千萬元或逾新臺幣四億元時,中央主管機關得依基金收支運用情形調整之。
前項基金之徵收,依疫苗檢驗合格之劑數,按劑計算。
但依藥事法第四十八條之二或本法第五十一條規定緊急專案採購之疫苗,以其製造或輸入之劑數,按劑計算。
依前項所計算每一人劑疫苗,徵收基準如下:
一、嚴重特殊傳染性肺炎(COVID-19)疫苗:每一人劑疫苗,徵收新臺幣二十二元。
二、卡介苗(BCG):每一人劑疫苗,徵收新臺幣二元。
三、前二款以外之疫苗:每一人劑疫苗,徵收新臺幣一點五元。
第一項徵收金之免徵範圍如下:
一、製造供輸出之疫苗。
二、由主管機關專案採購以援助外國之疫苗。
三、其他專案申請中央主管機關核准免徵之疫苗。