The ROC defense industry has invested in producing 6x6 wheeled artillery, and XT-69/A1 tracked artillery. This is one area where they don't really need to import from France.
What would be really useful from France, but difficult to obtain due to its "big ticket" status, would be fighter aircraft, navy ships, submarines, and weapon systems. The ROCN needs upgrades to the La Fayette frigate and the Agosta 90B may fulfill their SSK requirement. It may even be possible to construct the Agosta 90B submarines locally, as Pakistan has done. But the chance of such sale and tech transfers is very low.