Consumer Protection Act Article 8

For injuries and damages caused by goods or services provided, traders engaging in distributing and marketing goods shall be jointly and severally liable with those engaging in designing, producing or manufacturing, except for traders engaging in distributing and marketing goods who exercise due care for prevention of such injuries and damages; or injuries and damages would still have occurred even if due care had exercised.Traders, referred in the previous paragraph, repack goods, alter the packaging of goods or the content of services shall be deemed as the traders set forth in the Article 7.
中文原文 消費者保護法第8條
從事經銷之企業經營者,就商品或服務所生之損害,與設計、生產、製造商品或提供服務之企業經營者連帶負賠償責任。
但其對於損害之防免已盡相當之注意,或縱加以相當之注意而仍不免發生損害者,不在此限。
前項之企業經營者,改裝、分裝商品或變更服務內容者,視為第七條之企業經營者。

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