Regulations Governing Import of Commodities Article 10

If an importer imports any commodity on the list of commodities subject to import restriction in a small quantity for own use or as gift, the customs may release it by assessing a duty thereon with consideration of the circumstances and in accordance with the applicable regulations listed in the said list; and in such case import licensing may be exempted. However, if special provisions are otherwise provided in other laws and regulations in force, such special provisions shall be followed.
中文原文 貨品輸入管理辦法第10條
輸入限制輸入貨品表內之貨品,其屬少量自用或餽贈者,海關得視情形依表內規定酌量免證稅放。
但有其他特別規定者,應從其規定。

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