Optical Disk Act Article 9-1

A business entity who has been licensed by a foreign country to manufacture export-only pre-recorded optical disks may manufacture, hold or export shall the following conditions apply; however, Article 235 of the Criminal Code does not apply: 1.Proof of license granted by the foreign right holder; 2.The exporter signs an affidavit declaring no violation of the laws and regulations of the importing country. Export-only optical disks set forth in the preceding paragraph shall not be distributed, broadcast or sold in the Republic of China. The competent authority may revoke the manufacturing permit of a business entity shall the court render its responsible person in a final and conclusive judgment of violations of the preceding paragraph.
中文原文 光碟管理條例第9-1條
事業經國外合法授權製造專供輸出之預錄式光碟,且符合下列規定者,得製造、持有或輸出,不適用刑法第二百三十五條之規定:
一、已取得外國權利人授權之證明文件者。
二、輸出人具結未違反輸入國法令之規定者。
前項專供輸出之預錄式光碟,不得在我國散布、播送或販賣。
事業負責人違反前項規定,經法院判決有罪確定者,主管機關得廢止其製造許可。

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