Mutual Legal Assistance in Criminal Matters Act Article 20

ROC (Taiwan) may provide exhibits or documentary evidence in response to the requesting party’s request. The Ministry of Justice may require the Requesting Party to give the assurance that the transferred evidentiary objects will be returned as soon as possible the designated period of time.
中文原文 國際刑事司法互助法第20條
我國得依請求方之請求,提供物證或書證。
法務部得要求請求方保證使用完畢立即或於指定期限內返還。

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