Act Governing Relations between the People of the Taiwan Area and the Mainland Area Article 40
Goods of the Mainland Area shipped or brought into the Taiwan Area shall be treated as imports; their inspection, quarantine, administration, the levying of custom duties and other taxes or surcharges thereon, and their disposition shall be conducted in accordance with the provisions of the laws and regulations relating to importation.Goods shipped or brought into the Mainland Area shall be treated as exports; their inspection, quarantine, administration, customs clearance, and disposition shall be conducted in accordance with the provisions of the laws and regulations relating to exportation.
中文原文 臺灣地區與大陸地區人民關係條例第40條
輸入或攜帶進入臺灣地區之大陸地區物品，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。
輸往或攜帶進入大陸地區之物品，以出口論；其檢驗、檢疫、管理、通關及處理，依輸出物品有關法令之規定辦理。
輸往或攜帶進入大陸地區之物品，以出口論；其檢驗、檢疫、管理、通關及處理，依輸出物品有關法令之規定辦理。