Regulations Governing Customs Clearance for Importation of Advertising Matter and Samples Article 6
Where the imported advertising matter and samples should be examined by the Customs in accordance with trade management, the Customs shall examine the relevant documents of import regulations and release the goods.
中文原文 廣告品及貨樣進口通關辦法第6條
進口之廣告品及貨樣涉及貿易管理須由海關配合查核事項，應核憑輸入規定之相關文件放行。