Enforcement Rules of the Customs Act Article 5
The “articles prohibited by law from importation” referred to in Article 15, Paragraph 3, the Act refers to the goods banned or prohibited from importation by relevant laws.
中文原文 關稅法施行細則第5條
本法第十五條第三款所稱法律規定不得進口之物品，指法律規定不得輸入或禁止進口之物品。