This Act is formulated to prevent toxic chemical substances from polluting the environment and endangering human health.

Specified in the current version of Taiwan TCSCA, the toxic chemical substances are classified into four classes:

• Class 1: those chemical substances that are not prone to decompose in the environment or that pollute the environment or endanger human health due to bioaccumulation, bioconcentration or biotransformation

• Class 2: those chemical substances that cause tumors, infertility, teratogenesis, genetic mutations or other chronic diseases

• Class 3: those chemical substances that endanger human health or the lives of biological organisms immediately upon exposure

• Class 4: those chemical substances for which there is concern of pollution of the environment or the endangerment of human health

The EPA has only regulated 298 toxic chemicals so far, of which 49 are forbidden to use, 156 are restricted to use conditionally, and 93 toxic chemicals of Class 4 are allowed to use. According to the Act in force, EPA has posed restriction or ban on the handling of the toxic chemical substances of Class 1, Class 2 and Class 3. However, the restriction or prohibition can be removed if the handler can provide proof that the control measures can prevent or avoid environmental pollution and ensure human health. If the application is rejected, one more appeal can be granted. As for the Class 4 toxic chemical substances, they shall not be subject to the restrictions of other regulations of this Act, apart from reporting the toxicological information concerning the toxic chemical substances.