Regulations Governing the Management of Import/Export Clearance for Transportation means Article 79

A transportation mean without mandatory certificates stipulated by the laws of the Republic of China shall be reported to and punished by the competent authority in accordance with the said laws.
中文原文 運輸工具進出口通關管理辦法第79條
運輸工具依中華民國之法令應具備證書而未具備者,應通知有關主管機關依法處分。

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