Abstract: Food safety has a close relationship with international trade. As food trade and its supplying chain become more globalized, the health risks coming from various imported food have increased. How to ensure food safety through establishing effective regulatory governance therefore constitutes an important challenge to all countries. In recent years, in response to the outbreaks of several serious food safety events in Taiwan, the way to improving food safety regulations have been warmly discussed. Issues on whether imported food can meet the domestic standard; how to prevent the importation of inferior food, intentional adulteration of food are the notable examples. On the regulatory governance for imported food in developed countries, the United States “Food Safety Modernization Act” (hereinafter FSMA) set the most comprehensive one with certain important regulatory innovations. Among these, “Foreign Supplier Verification Program” (hereinafter FSVP) and “Voluntary Qualified Importer Program” (hereinafter VQIP) are good examples. Taiwan’s recent amendments of “Act Governing Food Safety and Sanitation” have to some degree referenced to the model of the FSMA. Therefore, food safety governance in Taiwan do have some similarities with the FSMA, but still remain some differences. Based on this, conducting comparative research for the differences between Taiwan’s current regulations and the FSMA should be expected to contribute to the long-term establishment of food safety governance in Taiwan. Additionally, from the perspective of international trade, U.S. food safety governance would directly affect Taiwan’s exports of food. Better understanding FSMA from this research project should also benefit the food exporters towards U.S. market as a result of reducing the cost of regulation compliance of U.S. laws. In light of the above, this research project will focus on the regulatory framework for imported food of FSMA, key points of FSVP and VQIP, the comparative analysis of the “Act Governing Food Safety and Sanitation” and FSMA, and the influence of FSMA on Taiwan’s food exports to U.S. market. As requested by the commission agency, this project will also provide legal advisory service in relation to international food management, and a lecture and a symposium so as to enhance the fruitfulness and effectiveness of the project outcome.