The Plant Variety and Plant Seed Act Article 51
Seeds, their harvested material, and products processed directly from their harvested material should be allowed to be freely imported and exported. However, restrictions or prohibitions may be imposed in the following circumstances:1. Import and/or export may be restricted due to international treaties or trade agreements, or for the purpose of protecting rights in such plant varieties, or due to public safety, sanitation, environmental protection, ecological protection, or policy needs.2. Import and/or export may be prohibited if it hinders national security or national interests, or affects the development of domestic agriculture industry.With respect to plant seeds, their harvested material, and products processed directly from their harvested material that are subject to the import and/or export restrictions and/or prohibitions under the preceding Paragraph, their botanical taxa, quantities, areas or regions, time periods, and conditions shall be published by the central competent authority after consulting with relevant authorities.
中文原文 植物品種及種苗法第51條
種苗、種苗之收穫物或其直接加工物應准許自由輸出入。
但有下列情形，得予限制或禁止：
一、因國際條約、貿易協定或基於保護植物品種之權利、治安、衛生、環境與生態保護或政策需要，得限制輸出入。
二、有妨害國家安全、利益或影響農產業整體發展者，得禁止輸出入。
前項限制或禁止輸出入種苗、種苗之收穫物或其直接加工物之種類、數量、地區、期間及條件，由中央主管機關會商有關機關後公告之。
但有下列情形，得予限制或禁止：
一、因國際條約、貿易協定或基於保護植物品種之權利、治安、衛生、環境與生態保護或政策需要，得限制輸出入。
二、有妨害國家安全、利益或影響農產業整體發展者，得禁止輸出入。
前項限制或禁止輸出入種苗、種苗之收穫物或其直接加工物之種類、數量、地區、期間及條件，由中央主管機關會商有關機關後公告之。