Enforcement Rules of the Wildlife Conservation Act Article 29

Travelers who carry or mail Protected Species products, General mammalian wildlife products or live wildlife specimens into or out of the nation shall follow the above three Articles.
中文原文 野生動物保育法施行細則第29條
攜帶或郵寄保育類野生動物產製品、一般類海洋哺乳類野生動物產製品,或野生動物之活體入、出境者,應依前三條規定辦理。

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