Act Governing Food Safety and Sanitation Article 36

When carrying into the territories any offshore foods, food additives, food utensils, food containers or packaging and food cleansers that have been designated by the central competent authority in a public announcement and which may be harmful to the body or health of the people, the passenger shall declare the goods along with a sanitation certificate issued by the competent health authority of the country of origin; if the item is seriously harmful to the body or health of the people, the central competent authority may prohibit the entry of such item in a public announcement.Products violating the preceding paragraph, irrespective of who the owner is, shall be confiscated and destroyed.
中文原文 食品安全衛生管理法第36條
境外食品、食品添加物、食品器具、食品容器或包裝及食品用洗潔劑對民眾之身體或健康有造成危害之虞,經中央主管機關公告者,旅客攜帶入境時,應檢附出產國衛生主管機關開具之衛生證明文件申報之;對民眾之身體或健康有嚴重危害者,中央主管機關並得公告禁止旅客攜帶入境。
違反前項規定之產品,不問屬於何人所有,沒入銷毀之。

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