Enforcement Rules of the Administrative Execution Act Article 39
If the seized objects should be returned or reimbursed financially according to paragraph 3, Article 38 of this Act, the enforcement authority shall notify the owner, the possessor or the custodian in writing to take the things back with the receipt. For sealed objects, they shall be unsealed.
中文原文 行政執行法施行細則第39條
扣留之物，依本法第三十八條第三項規定應發還或變價發還者，執行機關應以書面通知所有人、持有人或保管人出據具領；其經封存者，應予啟封。