Human Organ Transplant Act Article 14-1

Organs, tissues, or cells may be imported or exported only with the approval of the central competent health authority.Regulations concerning the application requirements, procedures, and other matters for compliance regarding importing or exporting organs, tissues, or cells in the previous paragraph shall be determined by the central competent health authority.
中文原文 人體器官移植條例第14-1條
人體器官、組織、細胞應經中央衛生主管機關核准,始得輸入或輸出。
前項輸入或輸出人體器官、組織、細胞之申請條件、程序及其他應遵行事項之辦法,由中央衛生主管機關定之。

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