Plant Protection and Quarantine Act Article 17

The importer(s) or their agent shall apply to the plant quarantine authority for quarantine of the regulated articles to be imported or transited before their arrival at the ports of entry. The said importer or agent shall not unwrap or move the said plants or plant products before the completion of quarantine inspections.Passengers or personnel of the vehicles, vessels, or aircraft carrying the regulated articles shall apply for plant quarantine upon arrival at the port of entry.The regulated articles shall not be imported through postal mail; otherwise, the regulated articles shall be reshipped or destroyed.However, the following circumstances are examped from the restriction: 1.The regulated articles that are declared by the plant quarantine authority in accordance with the provisions in Paragraph of Article 16 for the exemption of the phytosanitary certificate.2.Recipients of the regulated articles have applied to the plant quarantine authority and received the approval of import in advance.The regulated articles that are imported through postal mail in accordance with the provisions of the preceding Paragraph shall be packaged with a legible label indicating the content. In addition, the postal authority shall cooperate with the plant quarantine authority to inform the recipient to apply for quarantine from the authority. The recipients who receive postal mails without quarantine certificates shall apply for quarantine from the plant quarantine authority immediately upon receiving them.For regulated articles that are not for importation purposes but have entered and are stored in Free Trade Zones, the procedure of applying for quarantine and the requirement of documents may be simplified, and the protocol of the said simplification are to be prescribed by the central competent authority.
中文原文 植物防疫檢疫法第17條
輸入檢疫物,應於到達港、站時,由輸入人或其代理人向植物檢疫機關申請檢疫;未經完成檢疫,輸入人或其代理人不得拆開包裝或擅自移動。
旅客或服務於車、船、航空器人員攜帶檢疫物,應於入境時申請檢疫。
檢疫物不得以郵寄方式輸入;其以郵寄方式輸入者,應予退運或銷燬。
但有下列情形之一者,不在此限:
一、植物檢疫機關依第十六條第一項但書規定公告免繳驗檢疫證明書。
二、收件人事先向植物檢疫機關申請並經核准輸入。
依前項但書規定郵寄輸入之檢疫物,其包裝上應明顯標示內容物名稱,並由郵政機構配合植物檢疫機關通知收件人向該機關申請檢疫;收件人接獲無檢疫合格證明文件郵包時,應即向植物檢疫機關申請檢疫。
國外之檢疫物非以輸入為目的而進儲自由貿易港區者,檢疫之申請方式及應檢附文件,得予簡化;其辦法,由中央主管機關定之。

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