1. Import of medical masks of textile materials, importers shall apply for this permit to the  Bureau of Foreign Trade, Ministry of Economic Affairs (BOFT, MOEA). Meanwhile, medical masks belong to medical devices. Therefore a photocopy of the medical devices pre-marketing license or an approval document issued by the Ministry of Health and Welfare (MOHW) should be submitted upon declaration and the importer shall apply for inspection to the Food and Drug Administration, Ministry of Health and Welfare (FDA). 
2. Import of non-medical masks of textile materials, importers shall apply for this permit to the BOFT, MOEA.

Contact point:
1.Subsection I, Import Classification & Valuation Section I , Clearance Division I, Kaohsiung Customs 
  Address: 2F, No. 3, Jiexing 1st St., Gushan Dist., Kaohsiung City 804202, Taiwan (R.O.C.)
  Tel: (07) 562-8350
2.BOFT, MOEA website
3.MOHW website
4.FDA, MOHW website