Regulations Governing the Issuance of New Taiwan Dollars by the Central Bank of China Article 4

Any holder of NT Dollars may purchase foreign exchange in accordance with the laws and regulations governing foreign exchange promulgated by the government. Limitations on the amount of NT Dollars that may be brought into or taken out of the ROC shall be prescribed and publicly announced by the Central Bank. Application shall be made to the Central Bank for approval of any amount in excess of the prescribed limits; the holder shall be required to show the approval for inspection in bringing such amounts in or out.NT Dollars may not be mailed into or out of the ROC, provided that with approval by the Central Bank for special cases, this restriction shall not apply.
中文原文 中央銀行發行新臺幣辦法第4條
凡持有新臺幣者,得依政府公布之外匯管理法令結購外匯。
其攜帶入出國之限額,由本行訂定並公告之。
超過限額者,應向本行申請核准,持憑查驗放行。
新臺幣不得以郵件寄送入出國。
但經本行專案核准寄送者,不在此限。

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