Act on Wildlife Conservation Article 29

The import or export of wildlife or wildlife products shall be inspected by Customs and they must match theircustoms declaration, and shall beinspected and quarantined according to inspection and quarantine regulations by inspection or quarantine authorities or their commissioned organizations.
中文原文 野生動物保育法第29條
野生動物及其產製品輸入、輸出時,應由海關查驗物證相符,且由輸出入動植物檢驗、檢疫機關或其所委託之機構,依照檢驗及檢疫相關法令之規定辦理檢驗及檢疫。

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