Regulations Governing the Classification of Motion Pictures and Trailers and the Use of advertisements and promotional materials for a motion picture Article 13

Motion pictures and motion picture advertisements shall be given the “General” rating where the content is suitable for general audiences.
中文原文 電影片與其廣告片審議分級處理及廣告宣傳品使用辦法第13條
電影片、電影片之廣告片之內容適合一般觀眾觀賞者,列為「普」級。

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