Enforcement Rules of the Cultural Heritage Preservation Act Article 32

Except for the purposes of research, exhibition or international exchanges as approved in accordance with the proviso of Article 85 of the Act, the exportation of natural monuments is prohibited.Items prohibited from exportation under the preceding Paragraph shall include specimens of natural monuments or processed products that derive any of their material from natural monuments.
中文原文 文化資產保存法施行細則第32條
自然紀念物,除依本法第八十五條但書核准之研究、陳列或國際交換外,一律禁止出口。
前項禁止出口項目,包括自然紀念物標本或其他任何取材於自然紀念物之產製品。

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