Regulations Governing the Management of Import/Export Clearance for Transportation means Article 66

The goods onboard a vehicle shut out from the cargo that has been declared for export and released by the Customs shall require submitting a shut out cargo manifest to the Customs official on duty for verification and attestation before clearance may be granted.
中文原文 運輸工具進出口通關管理辦法第66條
車輛裝運已報關放行之出口貨物,如有退關者,應填具退關貨物清單,遞交值勤關員查對簽證後,憑以准許結關。

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