According to Article2 of the Regulation of Labeling and Hazard Communication of Dangerous and Harmful Materials, the hazardous substances designated in the Regulation are:

• Those listed in Attachment 1 of the Regulation

• In addition to Attachment 1, chemicals that possess physical hazards or health hazards as specified in National Standards CNS 15030 Classification and Labeling of Chemicals

• Any others designated by the Competent Authority of the Central Government of Taiwan

Until now, 2151 hazardous substances are under the Regulation, which are released in two stages, stage one of 1062 substances and stage two of 1089 substances. The first stage of Taiwan GHS entered into force on 31 December, 2008. After a one-year transitional period, due by 31 December 2009, the mandatory GHS compliance was required for first stage of 1,062 hazardous substances which were designated according to the Point 1 of Article 2 of the Regulation. The list of 1,089 hazardous substances subject to the second stage of Taiwan GHS was issued in accordance with the Point2 of Article2 on 7 January 2011. The transitional period for these substances was due by 31 December 2011.