Plant Protection and Quarantine Act Article 16-1

Plants or plant products that have been unloaded at or transshipped through the countries and districts declared by the central competent authority for prohibiting of entry or requiring taking related measures according to quarantine conditions in the Paragraph 1 of Article 14, shall be approved by the plant quarantine authority before importation; if not, the plant quarantine authority may take necessary actions.
中文原文 植物防疫檢疫法第16-1條
輸入植物或植物產品,途經中央主管機關依第十四條第一項規定公告禁止輸入或依檢疫條件管理之特定國家、地區卸貨轉運者,應經植物檢疫機關核准;未經核准者,植物檢疫機關得為必要之處置。

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