Act Governing Relations with Hong Kong and Macau Article 35
Trade between the Taiwan Area and Hong Kong or Macau may be conducted directly. However, if changes in the circumstances affect the major interests of the Taiwan Area, the Ministry of Economic Affairs, together with the relevant agencies, may impose necessary restrictions.Hong Kong or Macau goods imported or carried into the Taiwan Area shall be deemed as imported items. The inspection, quarantine, administration, and taxation of such items shall thus be carried out in accordance with relevant import laws and regulations.Goods exported to Hong Kong or Macau shall be deemed as export items and shall be treated in accordance with the relevant export laws and regulations.
中文原文 香港澳門關係條例第35條
臺灣地區與香港或澳門貿易，得以直接方式為之。
但因情勢變更致影響臺灣地區重大利益時，得由經濟部會同有關機關予以必要之限制。
輸入或攜帶進入臺灣地區之香港或澳門物品，以進口論；其檢驗、檢疫、管理、關稅等稅捐之徵收及處理等，依輸入物品有關法令之規定辦理。
輸往香港或澳門之物品，以出口論；依輸出物品有關法令之規定辦理。
但因情勢變更致影響臺灣地區重大利益時，得由經濟部會同有關機關予以必要之限制。
輸入或攜帶進入臺灣地區之香港或澳門物品，以進口論；其檢驗、檢疫、管理、關稅等稅捐之徵收及處理等，依輸入物品有關法令之規定辦理。
輸往香港或澳門之物品，以出口論；依輸出物品有關法令之規定辦理。