Enforcement Rules of the Customs Act Article 53
The term "imported goods banned by law from sale or use" as set forth in Article 64, Subparagraph 1, of the Act shall not include goods which are no longer usable under the applicable law after expiry of the pre-established period of validity of such goods.
中文原文 關稅法施行細則第53條
本法第六十四條第一款所定因法令規定禁止其銷售、使用之貨物，不包括其貨物訂有有效期限，因已逾有效期限，依法不能使用者。