Act Governing Relations with Hong Kong and Macau Article 23

Publications, motion pictures, videotapes, as well as radio and TV programs of Hong Kong or Macau origin may enter the Taiwan Area with permission, and may be published, produced, or broadcast in the Taiwan Area. The regulations governing such activities shall be formulated by the Ministry of Culture and submitted to the Executive Yuan for approval and subsequent promulgation.
中文原文 香港澳門關係條例第23條
香港或澳門出版品、電影片、錄影節目及廣播電視節目經許可者,得進入臺灣地區或在臺灣地區發行、製作、播映;其辦法由文化部擬訂,報請行政院核定後發布之。

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