The Administrative Regulations Governing the Inspection of Imported Alcohol Article 15

The samples needed for inspection shall be taken by the authorized agency (institution) from the obligor of the application for inspection without compensation. After sampling, the authorized agency (institution) shall give the sampling receipt to the Customs as well as the obligor of the application for inspection.
中文原文 進口酒類查驗管理辦法第15條
查驗所需之樣品,由受託機關(構)向申請查驗義務人無償抽取之。
抽取樣品後,應開立取樣收據予海關及申請查驗義務人。

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