Veterinary Drugs Control Act Article 23

Veterinary drugs used for samples or complimentary gifts – though imported with approval – must not be sold for a price.Veterinary drugs with existing import licenses or under import control must not be named on an import application under the pretense of samples or gifts.Rules governing samples and gifts in Paragraph 1 are to be prescribed by the central competent authority.
中文原文 動物用藥品管理法第23條
經核准輸入之動物用藥品之樣品或贈品,不得出售。
經依本法取得輸入動物用藥品許可證或管制進口之動物用藥品,不得以樣品或贈品名義申請輸入。
第一項樣品、贈品之管理事項,由中央主管機關定之。

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