Act Governing the Choice of Law in Civil Matters Involving Foreign Elements Article 40
The law of the Republic of China governs the effect of a property right in a movable thing formed in accordance with the law prevailing in the foreign location from which it is brought into the Republic of China.
中文原文 涉外民事法律適用法第40條
自外國輸入中華民國領域之動產，於輸入前依其所在地法成立之物權，其效力依中華民國法律。