Consumer Protection Act Article 9

Traders engaging in the importation of goods or services shall be construed as designers, producers or manufacturers of such goods or providers of such services and bear the same liability as producers in accordance with Article 7 of this act.
中文原文 消費者保護法第9條
輸入商品或服務之企業經營者,視為該商品之設計、生產、製造者或服務之提供者,負本法第七條之製造者責任。

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