Foreign Trade Act Article 10

Legal persons, organizations, or individuals not operating a regular export/import business, may export/import specific goods in accordance with the regulations stipulated by the BOFT.The legal person or organization referred to in the preceding paragraph, which needs to conduct exports and imports of goods to fulfill the purposes of its establishment, may apply for registration in accordance with Article 9 mutatis mutandis; the scope of applicability shall be determined by the regulations prescribed under paragraph 5 of Article 9.
中文原文 貿易法第10條
非以輸出入為目的之法人、團體或個人,得依經濟部國際貿易局規定,辦理特定項目貨品之輸出入。
前項法人、團體依其設立目的有辦理貨品輸出入需要者,得準用第九條規定辦理登記;其準用範圍,於依第九條第五項所定辦法中定之。

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