Act Governing Relations between the People of the Taiwan Area and the Mainland Area Article 37

Any publication, motion picture, video program, or radio or television program may be permitted by the competent authorities to be imported into the Taiwan Area, or be distributed, sold, produced, broadcast, or displayed or exhibited in the Taiwan Area.Rules governing the granting of permission referred to in the preceding paragraph shall be drafted by the Government Information Office, Executive Yuan and submitted to the Executive Yuan for approval.
中文原文 臺灣地區與大陸地區人民關係條例第37條
大陸地區出版品、電影片、錄影節目及廣播電視節目,經主管機關許可,得進入臺灣地區,或在臺灣地區發行、銷售、製作、播映、展覽或觀摩。
前項許可辦法,由行政院新聞局擬訂,報請行政院核定之。

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