Enforcement Rules of the Customs Act Article 35
The term "pharmaceutical products or medical apparatus imported for prevention of epidemics" referred to in Article 49, Paragraph 1, Subparagraph 16, of the Act shall be limited to those used for prevention of epidemics and certified by the authority in charge of pharmaceutical products or medical apparatus.
中文原文 關稅法施行細則第35條
本法第四十九條第一項第十六款所定防疫用之藥品或醫療器材，以經該藥品或醫療器材之中央主管機關證明係屬防疫之用者為限。