Regulations Governing Trade between the Taiwan Area and the Mainland Area Article 6

In order to implement due control or administration of the trading activities between the Taiwan Area and the Mainland Area, the competent authority may set up appropriate trade monitoring systems.
中文原文 臺灣地區與大陸地區貿易許可辦法第6條
主管機關為管理臺灣地區與大陸地區貿易,得建立相關之貿易監測系統。

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