Taiwan

Compliance/Financial Considerations

If you intend to do any of the following in Taiwan, please contact Risk Services at risk@berkeley.edu or 642-5141:

  • Hire a local to work for you as an employee
  • Purchase or lease office or research space
  • Purchase or lease an automobile
  • Establish a long-term (over 90 days) or ongoing project
  • Conduct a clinical trial

U.S. GOVERNMENT COMPLIANCE CONSIDERATIONS

Foreign activities may trigger many U.S. laws, including:

  • Import Controls
  • Export Controls
  • Tax Reporting
  • Foreign Bank Account Reporting
  • Country Embargoes and Targeted Sanctions
  • Foreign Corrupt Practices Act
  • Anti-Boycott Laws

Import Controls. UC employees must adhere to U.S. import requirements, and may need to enlist the services of a customs broker, especially for shipments arriving by sea and subject to the Importer Security Filing 71730, also known as ISF 10+2.

Export Controls. Export controls may apply to advanced software and technology, research data, and other sensitive assets. UC’s Export Compliance FAQ contains useful information and can be found here.  Go here for the University of California plan for compliance with federal export controls. If you plan on taking or sending potentially export-controlled materials to Taiwan, consult the campus Research Administration Compliance Office at 642-0120.

Tax Reporting. The University and its employees may be taxed in foreign countries. The United States does not have a tax treaty with Taiwan. For more information about double taxation issues, contact the Controller’s Office at:

Foreign Bank Account Reporting. The U.S. Treasury Department requires U.S. citizens with a financial interest in or signatory authority over a financial account in a foreign country, where accounts exceed $10,000 at any point during a calendar year, to report such accounts on a Report of Foreign Bank and Financial Accounts (FinCen Report 114). Those needing to complete the form should contact the Controller’s Office at cashiers@berkeley.edu or 643-9803 for assistance. An IRS 1040 Schedule B form (Part III–Foreign Accounts and Trusts) must be filed by the signatory for any foreign bank account, regardless of the account balance.

Country Embargoes and Targeted Sanctions. In general, collaborations between University personnel and scholars at foreign institutions or organizations do not require export licenses unless they involve export-controlled or -restricted research or involve scholars in sanctioned countries. Before engaging in an international collaboration, the University needs to determine whether export licenses are required and to verify that the foreign collaborator is not blocked or sanctioned. The Office of Foreign Assets Control (OFAC) is responsible for enforcing all U.S. embargoes and sanctions. Depending on each country’s embargo or sanction program, activities may be prohibited without specific authorization or license. UC’s International Collaborations webpage contains additional information on this topic.   

The Foreign Corrupt Practices Act (FCPA) is intended to stop bribery. It prohibits offering to pay, paying, promising to pay, or authorizing the payment of money or anything of value to a foreign official. The term “foreign official” generally includes any employee or contractor of a foreign government, and may include individuals employed by foreign universities. It is also unlawful to make a payment to a third party knowing that all or part of the payment will go to a foreign official. For more information, review the federal government’s Resource Guide to the U.S. Foreign Corrupt Practices Act. If you need further clarification, contact the UC Berkeley Office of Legal Affairs at 642-7122.   Transparency International’s 2018 survey of perceived public sector corruption rated Taiwan at 63 out of 100 (31st out of 180 countries reviewed, i.e.  relatively clean).

Anti-Boycott Laws.  The U.S. Department of Commerce is responsible for oversight of laws prohibiting individuals and entities from participating in boycotts not approved or sanctioned by the U.S. government. The Export Administration Act requires that requests to participate in such boycotts or to conduct activities in any of the boycotting countries be formally reported to the Department of Commerce and/or IRS.

For other compliance-related issues, refer to UC’s International Compliance webpage.  

ADDITIONAL CONSIDERATIONS FOR DOING BUSINESS INTERNATIONALLY

Foreign Bank Accounts. Employees wishing to open a foreign bank account should contact the Controller’s Office at cashiers@berkeley.edu or 643-9803. Requests to open accounts must be made through the Office of the President’s Banking and Treasury Services Group by the Chancellor or the Chancellor’s designee. 

Real Estate Agreements. Only employees with delegated authority to sign contracts on behalf of The Regents may enter into agreements, leases, or other contracts.  Foreign affiliates or operations must submit to the Real Estate Services Office property management agreements, personal property leases, or contracts with a term longer than one year or in an amount greater than $25,000 per year. The campus then seeks approval from the University president or designee. For more information, consult the Guidelines for the Establishment and Operation of Foreign Affiliate Organizations and Foreign Operations.

Articles

The US State Department's page on TAIWAN may be found HERE.

Personal Safety

TAIWAN CONTINUES TO ADJUST RESTRICTIONS ON INTERNATIONAL TRAVELERS AMID THE CORONAVIRUS DISEASE (COVID-19) PANDEMIC. AUTHORITIES WILL EXPAND THE REQUIREMENT TO ALL INBOUND TRAVELERS, INCLUDING TAIWAN CITIZENS AND RESIDENTS STARTING DECEMBER 1. HEALTH OFFICIALS CONTINUE TO INTENSIFIED SCREENINGS FOR ARRIVING PASSENGERS, AND ALL INBOUND TRAVELERS WHO HAD COVID-19 SYMPTOMS WITHIN THE PREVIOUS 14 DAYS MUST UNDERGO A PCR TEST UPON ARRIVAL. PASSENGER TESTINGS NEGATIVE MUST TAKE ANOTHER PCR TEST 24 HOURS LATER.  OFFICIALS REQUIRE THESE TRAVELERS TO STAY AT A GOVERNMENT QUARANTINE FACILITY UNTIL BOTH RESULTS ARE AVAILABLE AND SEE A PHYSICIAN BEFORE RELEASE TO COMPLETE THE REMAINDER OF THE QUARANTINE PERIOD. PASSENGER BOUND FOR TAIWAN WHO DO NOT ACCURATELY REPORT THEIR TRAVEL AND MEDIAL HISTORY COULD FACE FINES UP TO NTD 150,000 (USD 5,000).

Note: this page contains basic risk information. For more details, please contact the Risk Services Office at risk@berkeley.edu.

If you are traveling to Taiwan on University-related business, please sign up for the University’s travel insurance program by going here. For more information on the travel insurance program, please go here.

Because everyone’s health is unique, we suggest seeking the advice of a medical professional before traveling internationally. Members of the campus community interested in protecting their health while abroad may schedule an appointment with the University Health Services International Travel Clinic

Quality health care is available throughout Taiwan, but the health care system is often inadequate to demand; patients typically receive only two or three minutes of a doctor’s time. A list of largely American-trained Taiwanese medical providers can be found here

In a health emergency, dial 119 for an ambulance, but be prepared for a slow response or poorly-trained staff. Use of a taxi or private transportation may be preferable. Counterfeit prescription medications are widespread in Taiwan, and travelers are advised to take enough medication to last their entire trip.

Air pollution can be a problem in urban areas. If you have a chronic respiratory condition such as asthma, please consult a medical professional prior to your trip and carry appropriate medications.

Travelers to rural areas, especially from May through October, should seek immunization for Japanese encephalitis prior to departure.

The drinking water in Taiwan is potable, but may cause gastrointestinal discomfort due to the presence of unfamiliar microorganisms. Travelers should also avoid raw or undercooked meat dishes and unpasteurized dairy products, which frequently harbor bacterial and parasitic pathogens.

Although Taiwan’s crime rate is low, foreigners are at risk for petty theft, break-ins, and car theft. Opportunistic pickpockets and muggers take advantage of unsuspecting travelers in Taipei, Kaohsiung and other major cities, particularly at night and at tourist attractions. The public transit system is generally safe, but foreigners should not ride alone at night. Licensed taxis secured by phone or radio dispatch are safe, but unlicensed taxis may not be.  

Serious earthquakes occasionally occur in Taiwan. On February 6, 2016, a 6.4 quake struck the country, causing considerable damage in Tainan. To optimize your preparation for an earthquake, review this guidance from the State of California

Legal/Political

Criminal Penalties: You are subject to local laws. If you violate local laws, even unknowingly, you may be expelled, arrested, or imprisoned.

Some crimes are also prosecutable in the United States, regardless of local law. 

Be aware that:

  • Penalties for illegal drug possession, use, or trafficking —including marijuana— are severe, with long jail sentences and heavy fines. Even if marijuana is legal in your home state, Taiwan shows no leniency for medical or recreational marijuana.
  • Taiwan also has the death penalty for certain violent crimes and drug offenses. 

Arrest Notification: If you are arrested or detained, ask police or prison officials to notify the American Institute in Taiwan (AIT) immediately. 

Customs Regulations: Be especially careful about medications. Always carry your prescription. Note that only limited quantities of medicines are permitted. Marijuana is never permitted, even with a prescription, and neither are some other medications that are classified in Taiwan as narcotics, for instance some ADHD medicines. U.S. citizens have been arrested and imprisoned for importing these types of drugs, whether in person or by mail. If you have any doubt, contact Taiwan’s Food and Drug Administration for an import permit.

Health Screening Process: To detect and prevent the spread of diseases, Taiwan scans the body temperature of all arriving passengers with an infrared thermal apparatus. Symptomatic passengers are required to fill out a form and may need to give an onsite specimen or see local health authorities.

LGBTI Travelers: There are no legal restrictions on same-sex relations or the organization of lesbian, gay, bisexual, transgender, and intersex (LGBTI) events in Taiwan, and Taiwan law prohibits education and employment discrimination on the basis of sexual orientation. However, Taiwan does not recognize same-sex marriage, and LGBTI individuals may still face lack of tolerance, particularly in areas outside the capital and largest city Taipei.