Importation of counterfeit trademark goods for profit-making purpose is subject to penalties under the Trademark Act. In its Judgment on a criminal case in 2011, the Kaohsiung District Court, however, held that sending products to Taiwan by post from Mainland China was not an "act of importation" under the Trademark Act.

In the case, the public prosecutor stated in the indictment that because the defendant sent counterfeit trademark goods by post to the purchaser from Mainland China, he/she violated the Trademark Act by importing counterfeit trademark goods. The court, however, held a different view and indicated that "importation" meant the importation of something into the territory of the Republic of China from a foreign country. By referring to a Criminal Judgment of the Supreme Court in 1982 and the Act Governing Relations between the People of the Taiwan Area and the Mainland Area, the court emphasized that Mainland is not a foreign country, but was within the territories of the Republic of China outside Taiwan; therefore, transportation of goods to Taiwan from the mainland was not deemed an act of importation.

The court also stated that under Article 12 of the Smuggling Discipline Statutes, illegal transportation of goods into Taiwan from Mainland China or into Mainland China from Taiwan, it was deemed an act of illegally brining goods in or out. The provision, which is a special clause of the Smuggling Discipline Statutes, uses the phrase "bringing in and out" rather than "importation." Therefore, it could not be said that the Smuggling Discipline Statutes was analogously applicable to the act of "importation" under the Trademark Act.