The principle of non-refoulement has become a norm of customary international law, protected under the prohibition of torture clause of core human rights treaties. States are accountable for ensuring the right to seek asylum, without the obligation to grant asylum. Taiwan might not be the destination of massive refugee influx. However, for individual asylum seekers landing on or having entered the territory, the lack of procedural guarantee is evident. Besides adoption of a refugee act, the executive branch actually has other options to implement non-refoulement principle, and the judicial branch can also interpret existing norms in concordance with the Constitution and international covenants. It is possible for Taiwan to comply with international obligations without compromising the fight against human trafficking and the defence of national security.