The beginning of the formation of the legislation of the Republic of China (Taiwan) on the protection of cultural heritage and museum objects dates back to the end of the 19th century. First of all, immovable monuments were taken under protection. National Regulations of Taiwan concerning the export and import of cultural heritage and museum objects has evolved during the last two decades. Afterwards, changes of existing acts were made. The last significant updates were adopted in 2017. Despite the fact that many norms regulating the procedure for export and import and temporary export and import of cultural heritage are in conformity with legislation of other countries, Taiwan is not officially a state party of the UNESCO 1970 Convention o...