Air Pollution Control Act Article 36

Mobile pollution sources emitting air pollutants must comply with emission standards.The emission standards mentioned in the preceding paragraph shall be determined by the central competent authority in consultation with relevant agencies. Depending on air quality requirements, emission standards applicable to transportation vehicles manufactured more than ten years ago may be made more stringent.All in-use automobiles, whether domestically produced or imported, are required to undergo individual inspections and meet the emission standards specified in Paragraph 1.The methods for determining and inspecting in-use automobiles as mentioned in the preceding paragraph shall be announced by the central competent authority.Manufacturers and importers of automobiles are prohibited from installing any emission control devices that impact the reduction of air pollutants emitted by transportation vehicles. However, this prohibition does not apply to emission control devices falling under one of the following circumstances:1.Those equipped with essential functions necessary to protect against damage and prevent accidents.2.Mechanisms that prevent the device from operating after the engine has been started and the automobile has been warmed up.
中文原文 空氣污染防制法第36條
移動污染源排放空氣污染物,應符合排放標準。
前項排放標準,由中央主管機關會商有關機關定之;並得視空氣品質需求,加嚴出廠十年以上交通工具原適用之排放標準。
使用中汽車無論國產或進口,均需逐車完成檢驗,並符合第一項之排放標準。
前項使用中汽車之認定及檢驗實施方式,由中央主管機關公告之。
汽車之製造者或進口商禁止安裝任何影響交通工具排放空氣污染物之減效裝置。
但該減效裝置有下列情形之一者,不在此限:
一、具備保護或防止損壞,避免意外事故所必備之功能。
二、使引擎起動及暖車後不再作動之機制。

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