For every chemical that contains hazardous chemicals or meet the regulations specified in Attachment 3, the employer shall provide to workers a Safety Data Sheet (SDS) in accordance with Attachment 4.
The text for the Safety Data Sheet (SDS) referred to in the previous Paragraph shall be primarily in Chinese characters, and if necessary, in foreign languages that workers understand as supplement.

Manufacturers, importers, or suppliers shall provide Safety Data Sheets prior to providing business entities or self-employed workers with hazardous chemicals prescribed in the preceding Article. If such chemicals are mixtures of two or more hazardous ingredients, the Safety Data Sheet (SDS) shall be prepared based on the hazardous properties after mixing.
For the chemicals prescribed in the previous Paragraph, hazardous ingredients shall be listed by their chemical names, and the methods of hazard classification of mixtures as follows:
1.If a mixture has been tested as a whole, the results shall be used;
2.If a mixture has not been tested as a whole, in addition to having scientific proofs to its health hazards, the physical hazards of its flammable, explosive, and reactive properties shall be assessed using scientifically valid data in accordance with the standards for classifying mixtures set by CNS 15030 Classification.
The content, template, and text for the Safety Data Sheet (SDS)described in the preceding Article shall apply to Paragraph 1.

When the mixtures prescribed in the preceding Article belong to the same group of chemicals with different concentrations but the same hazardous ingredients, usages, and hazardous properties, the same Safety Data Sheet (SDS) may be used, but the different names of the chemicals should be clearly noted.

Manufacturers, importers, suppliers, or employers shall check the accuracy of a Safety Data Sheet (SDS) based on the actual circumstances and update it as needed. A Safety Data Sheet shall be reviewed at least once every three years.
Records of revision, such as content, date, and version of the Safety Data Sheet updates in the preceding Paragraph shall be kept for three years.

After a vehicle carrying hazardous chemicals enters a workplace, the employer shall designate a personnel with related trainings to confirm that the chemicals are labeled and Safety Data Sheets (SDS) are available in accordance with these Regulations before loading and unloading, transporting, handling, or utilization of the chemicals.
Related trainings of the preceding Paragraph shall include general health and safety educational training for the manufacturing, handling, or utilization of hazardous chemicals, as well as related curricula for specialized training of dangerous goods transport personnel designated by the central competent authority for transportation and communications.

In order to prevent workers from not having accurate information on hazardous chemicals that thereby would result in occupational accidents, the employer shall adopt the following mandatory measures:
1.Formulate a hazard communication plan based on actual circumstances; review and update promptly, and implement according to the plan. The record of implementation shall be kept for three years;
2.Prepare an inventory of hazardous chemicals. The content and format of such shall refer to Attachment 5;
3.Place the Safety Data Sheet(s) of hazardous chemicals at an easily accessible location at the workplace;
4.Provide educational training to workers on the manufacturing, handling, or utilization of hazardous chemicals. The curriculum content and hours of such training shall be administered in accordance with the Occupational Safety and Health Education and Training Regulations;
5.Any other necessary measures needed to ensure workers are well aware of the hazardous chemicals information.
The hazard communication plan in subparagraph 1 of the preceding Paragraph shall include the formulation, administration, recording, and correction measures of necessary items such as inventory of hazardous chemicals, Safety Data Sheet(s), labeling, and educational training on hazard communication.

Manufacturers, importers, or suppliers that withhold the disclosure of the name,Chemical Abstract Service number, concentration, or manufacturer, importer as well as supplier's name of hazardous chemical ingredients in Safety Data Sheet(s) for the necessity of national security or trade secret protection purposes, shall applyto the central competent authority for approval by offering the following written documentation:
1.Documents that prove such information have been identified as a national security or trade secret;
2.Countermeasures undertaken to protect information of national security or trade secrets;
3.Assessment of economic interests to the applicant and their competitors;
4.Explanations and proofs regarding hazard classification of hazardous chemical ingredients contained in the products.
If documents of the preceding Paragraph aredeficient, the applicant shall make corrections and supplements within 30 days afterreceiving the notification of corrections and supplements from the central competent authority.Corrections and supplements shall only be made no more than twice.In case corrections and supplements are not made in time, the application shall not be accepted.
When handling affairs of Paragraph 1, the central competent authority may employ scholars and experts for consultation prior to granting approval.
If an applicant who obtained a Safety Data Sheet withholding approval document of Paragraph 1 is found to submit documents containing false information or fail to perform handling in accordance with approved items, the central competent authority may void or revoke its approval.

Hazardous chemical ingredients possessing the following shall not apply for withholding the aforementioned Safety Data Sheet disclosure:
1.Hazardous substances listed in Standards of Permissible Exposure Limits at Job Site.
2.Substance classified as the following hazard categories in CNS15030 Classification:
（1）Acute toxicity category 1, category 2, or category 3;
（2）Skin corrosion or irritation category 1;
（3）Serious eye damage or eye irritation category 1;
（4）Respiratory or skin sensitization;
（5）Germ cells mutagenicity;
（6）Carcinogenicity;
（7）Reproductive toxicity;
（8）Specific target organ systemic toxicity - single exposure category 1
（9）Specific target organ systemic toxicity- repeated exposure category 1
3.Others designated and publishedby the central competent authority.
The scope of withholding application, approved labeling of hazardous chemicals, Safety Data Sheet withholding pursuant to preceding Article and this Article shall be in accordance with the guidance and application tools designated by the central competent authority.

The competent authority, labor inspection agencies, or medical doctors, emergency response personnel in response to first aid and rescue need may request the manufacturer, importer, supplier, or business entity to provide Safety Data Sheets and information withheld from disclosure. The manufacturer, importer, supplier, or business entity shall not deny the request.
Those who acquired the trade secrets of the preceding Paragraph are obligated to keep the information confidential.