Regulations for Advertising Goods, Labor and General Services of the Mainland Area in the Taiwan Area Article 2

Individuals, juristic persons, organizations or other institutions of the Taiwan Area, foreign countries, Hong Kong, Macao or the Mainland Area may advertise Mainland Area goods, labor, general services or other matters by broadcasting, publishing, or other sales promotion activities (hereinafter “Advertising Activities”), provided that such Mainland Area good, labor, general services or other matters are permitted by Article 34 of the Act and are not prohibited to be advertised by other laws or regulations. If other laws require that prior approval of the competent authorities be obtained such laws shall still be followed.If the competent authorities have enacted other regulations regarding advertisements, Advertising Activities concerning Mainland Area goods, labor, general services or other matters shall also comply with such regulations.
中文原文 大陸地區物品勞務服務在臺灣地區從事廣告活動管理辦法第2條
臺灣地區、外國、香港、澳門或大陸地區之人(居)民、法人、團體或其他機構,就大陸地區物品、勞務、服務或其他事項,符合本條例第三十四條第一項規定,且其他有關法令無禁止從事廣告活動者,得在臺灣地區從事廣告之播映、刊登或其他促銷推廣活動(以下簡稱廣告活動)。
但依其他法令規定,應先申請目的事業主管機關核准者,從其規定辦理。
相關目的事業主管機關對於廣告,訂有相關法令規定者,大陸地區物品、勞務、服務或其他事項之廣告活動,亦應依其規定辦理。

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