The Tobacco and Alcohol Administration Act Article 41

If the competent authority or the competent health authority discovers disqualified tobacco or alcohol, the competent authority shall order the producer, importer, or seller to make an immediate public announcement that consumption of the disqualified products must cease, and to recall and destroy the products.If the disqualified tobacco or alcohol of the preceding paragraph is materially injurious to human health, the competent authority shall make a public announcement that the consumption of such products must cease; publish the name, location of the head office, and responsible person of the producer, importer, or seller, the brand name of the disqualified tobacco or alcohol, and the details of the violation; prohibit the production, importation, and sale of the products; and make any other necessary disposition. The competent authority shall also order the producer or importer of the tobacco or alcohol to recall and destroy the products within a specified period; tobacco and alcohol wholesalers and retailers shall also cooperate with the recall and destruction.Regulations governing dispositional measures such as the recall or destruction of the disqualified tobacco or alcohol of the preceding two paragraphs will be prescribed by the central competent authority.
中文原文 菸酒管理法第41條
主管機關或衛生主管機關查獲劣菸、劣酒時,主管機關應命製造、進口或販賣業者立即公告停止吸食或飲用,並予回收、銷毀。
前項劣菸、劣酒有重大危害人體健康,主管機關應公告停止吸食或飲用、公布製造、進口或販賣業者之名稱、總機構所在地、負責人姓名、劣菸或劣酒品牌名稱、違法情節及禁止該菸酒之產製、輸入、販賣或為其他必要之處置,並命菸酒製造業者或菸酒進口業者限期予以回收及銷毀;菸酒批發業者及菸酒零售業者並應配合回收及銷毀。
前二項劣菸、劣酒之回收、銷毀等處理事項之辦法,由中央主管機關定之。

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