Taiwan’s Environmental Protection Administration (EPA) issued the Guidance on Scientific Research and Development (SR&D) and Product and Process Orientated Research and Development (PPORD) on 27 August 2015. This document relates to the Taiwan REACH regulation “Regulation of New and Existing Chemical Substances Registration” (hereafter referred to as the “Regulation”), which aims to clarify the concepts of SR&D and PPORD and explain the tasks and obligations that manufacturers and importers of new substances for SR&D and PPORD have under the “Regulation”.