Currently only five items are covered by balance billing: artificial limbs, physiologic pacemakers, drug-eluting stents, artificial hip joints made from special materials, and special-function intraocular lenses (IOLs).
目前健保實施差額負擔的特材十分明確，只有「義肢」、「人工心律調節器」、「塗藥血管支架」、「特殊材質人工髖關節」和「特殊功能人工水晶體」等 5 項。