Criminal Code of the Republic of China Article 202
This English translation was last updated on 2025-08-01, but the Chinese text was amended on 2026-07-22. Later amendments may not be reflected in the translation — please refer to the Chinese text.
A person who counterfeited or alters a postal stamp or revenue stamp with the intention to circulate shall be sentenced to imprisonment for not less than six months but not more than five years; in addition thereto, a fine of not more than thirty thousand dollars may be imposed.A person who circulates a counterfeit or altered postal stamp or revenue stamp or who collects it from or delivers it to another with the intention to circulate shall be sentenced to imprisonment for not more than three years; in addition thereto, a fine of not more than thirty thousand dollars may be imposed.A person who removes the cancellation mark on a postal or revenue stamp with the intention to circulate shall be sentenced to imprisonment for not more than one year, short-term imprisonment, or fine of not more than nine thousand dollars; a person who puts it into circulation shall be subject to the same punishment.
中文原文 中華民國刑法第202條
意圖供行使之用，而偽造、變造郵票或印花稅票者，處六月以上五年以下有期徒刑，得併科三萬元以下罰金。
行使偽造、變造之郵票或印花稅票，或意圖供行使之用而收集或交付於人者，處三年以下有期徒刑，得併科三萬元以下罰金。
意圖供行使之用，而塗抹郵票或印花稅票上之註銷符號者，處一年以下有期徒刑、拘役或九千元以下罰金；其行使之者，亦同。
行使偽造、變造之郵票或印花稅票，或意圖供行使之用而收集或交付於人者，處三年以下有期徒刑，得併科三萬元以下罰金。
意圖供行使之用，而塗抹郵票或印花稅票上之註銷符號者，處一年以下有期徒刑、拘役或九千元以下罰金；其行使之者，亦同。