Enforcement Rules of the Tobacco and Alcohol Administration Act Article 17

Where the competent authority takes samples for inspection in accordance with Article 40, Paragraph 1 of the Act, Article 16 shall apply mutatis mutandis. The competent authority shall, within five working days, commission the health authority or relevant authorities or institutions to examine samples delivered for inspection in accordance with Article 41, Paragraph 2 of the Act.
中文原文 菸酒管理法施行細則第17條
主管機關依本法第四十條第一項規定抽樣檢驗時,準用第十六條規定,並應於五工作日內將應送驗之樣品,依本法同條第二項規定委託衛生主管機關或其他有關機關(構)進行檢驗。

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