Pharmaceutical Affairs Act Article 55

Samples or gifts of medicaments that have been approved for manufacture or import shall not be sold.Regulations governing the management of samples and gifts referred to in the preceding paragraph shall be established by the central competent health authority.
中文原文 藥事法第55條
經核准製造或輸入之藥物樣品或贈品,不得出售。
前項樣品贈品管理辦法,由中央衛生主管機關定之。

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