Regulations Governing Customs Clearance Procedures for Importing and Exporting Postal Parcels Article 13

Where the postal articles are classified as goods subject to inspection, epidemic control items or other importation restrictions, unless otherwise provided in other import/export regulations, such parcels shall be processed pursuant to the provisions of such import/export regulations.
中文原文 郵包物品進出口通關辦法第13條
郵包物品屬應施檢驗、檢疫品目範圍或有其他輸出入規定者,除法令另有規定者外,應依各該輸出入規定辦理。

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