The Act of Wartime Contraband Article 14

The one who has the intention to deliver the conditional wartime contraband to a neutral country shall be deemed as delivering to the embargo areas and consignees of wartime contraband practically while the import quantity of contraband increasing significantly comparing with the average quantity of three years before the war.」
中文原文 戰時禁制品條例第14條
條件禁制品在中立國之進口數量,比較戰前三年之平均數量有顯著增加時,如有將該項禁制品運送至該中立國之意圖者,視為運向禁運區域或禁運對象之行為。

English translation for reference only; the Chinese text prevails. Not legal advice.