The Plant Variety and Plant Seed Act Article 52

Without the approval of the central competent authority, the importation or exportation of transgenic plants is prohibited.The regulations governing the approval for the importation or exportation of transgenic plants shall be prescribed by the central competent authority.Transgenic plants introduced from abroad or cultivated domestically shall be prohibited from domestic promoting or sale unless they have been approved by the central competent authority for field experience and are accompanied by a consent document approved by the central competent authority for the intended purpose.The testing methods, application and examination procedures, relevant administrative regulations, and the standard rates of the testing fees of the field experience referred to in the preceding Paragraph shall be prescribed by the central competent authority.Due to food safety and environmental safety, transgenic plants shall be appropriately packaged and labeled for import, export, transport, marketing, and sale. The packaging and labeling regulations shall be prescribed by the central competent authority.
中文原文 植物品種及種苗法第52條
基因轉殖植物非經中央主管機關許可,不得輸入或輸出;其許可辦法,由中央主管機關定之。
由國外引進或於國內培育之基因轉殖植物,非經中央主管機關許可為田間試驗經審查通過,並檢附依其申請用途經中央目的事業主管機關核准之同意文件,不得在國內推廣或銷售。
前項田間試驗包括遺傳特性調查及生物安全評估;其試驗方式、申請、審查程序與相關管理辦法及試驗收費基準,由中央主管機關定之。
基因轉殖植物基於食品及環境安全之考量,其輸入、輸出、運送、推廣或銷售,皆應加以適當之標示及包裝;標示及包裝之準則,由中央主管機關另定之。

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