Enforcement Rules of the Act Governing Food Safety and Sanitation Article 11

The term “responsible domestic company” referred to in Subparagraph 5 of Paragraph 1 of Article 22, Subparagraph 5 of Paragraph 1 of Article 24, Subparagraph 4 of Article 26 and Subparagraph 4 of Article 27 of this Act shall mean food business operators that bear direct legal responsibility for the products within the domestic market.The name, telephone number and address of the manufacturer or that of the responsible domestic company of the imported foods or food additives referred to in Subparagraph 5 of Paragraph 1 of Article 22 and Subparagraph 5 of Paragraph 1 of Article 24 shall mean the labeling of the name, telephone number and address of the responsible domestic company and the names, telephone number and address of the foreign manufacturer may also be labeled in addition. For those foods or food additives manufactured domestically, the labeling thereof shall be either the name, telephone number and address of the manufacturer or that of the responsible domestic company or both.
中文原文 食品安全衛生管理法施行細則第11條
本法第二十二條第一項第五款、第二十四條第一項第五款、第二十六條第四款及第二十七條第四款所稱國內負責廠商,指對該產品於國內直接負法律責任之食品業者。
本法第二十二條第一項第五款及第二十四條第一項第五款所稱應標示製造廠商或國內負責廠商名稱、電話號碼及地址,屬輸入之食品或食品添加物,指應標示國內負責廠商之名稱、電話號碼及地址,並得另標示國外製造廠商之名稱、電話號碼及地址;屬國內製造之食品或食品添加物,指應標示製造廠商之名稱、電話號碼及地址,或標示國內負責廠商之名稱、電話號碼及地址,或二者均標示。

English translation for reference only; the Chinese text prevails. Not legal advice.