The Regulations Governing Permission and Management of Guns, Ammunition, Knives and Weapons Article 11

Those, who have been approved to import/ export firearms, ammunition, shall apply for approval documents from the central competent authority before carrying out such import/export. The document shall be taken to the customs offices of the Customs Administration of the Ministry of Finance to apply for inspection and customs clearance. In case that the document is lost or damaged, its replacement must be applied for.
中文原文 槍砲彈藥刀械許可及管理辦法第11條
經許可進出口槍砲、彈藥者,應於進出口前向中央主管機關申請同意文件,並持向財政部關務署所屬各關申請查驗通關。
遺失或毀損時,應申請補發。

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