The Plant Variety and Plant Seed Act Article 53

No imported plant seed shall be used for any purposes other than the declared purpose of importation.In order to prevent any imported plant seeds from being used for purposes other than the declared one, the central competent authority may require the importer to undertake necessary treatments such as pesticide treatment beforehand.
中文原文 植物品種及種苗法第53條
輸入之種苗,不得移作非輸入原因之用途。
中央主管機關為避免輸入之種苗移作非輸入原因之用途,得令進口人先為藥劑等必要之處理。

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