Foreign Trade Act Article 12

Exports and imports of goods by military authorities are governed by regulations issued jointly by the Ministry of Economic Affairs and the Ministry of National Defense and are included in the official statistics on exports and imports.
中文原文 貿易法第12條
軍事機關輸出入貨品,由經濟部會同國防部訂定辦法管理之,並列入輸出入統計。

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