Narcotics Hazard Prevention Act Article 13

Persons convicted of transporting or selling poppy seeds or coca seeds with intentions to supply for cultivation shall be punished with a minimum five-year fixed-term imprisonment, and may be fined no more than five hundred thousand New Taiwan dollars.Persons convicted of transporting or selling Cannabis seeds with intentions to supply for cultivation shall be punished with a minimum two-year fixed-term imprisonment, and may be fined no more than two hundred thousand New Taiwan dollars.
中文原文 毒品危害防制條例第13條
意圖供栽種之用,而運輸或販賣罌粟種子或古柯種子者,處五年以下有期徒刑,得併科新臺幣五十萬元以下罰金。
意圖供栽種之用,而運輸或販賣大麻種子者,處二年以下有期徒刑,得併科新臺幣二十萬元以下罰金。

English translation for reference only; the Chinese text prevails. Not legal advice.