Enforcement Rules of the Classified National Security Information Protection Act Article 18

When classified information is delivered to an agency, the receiving person shall make a record according to the markings indicated on the inner envelop containing the classified information and process the envelop in accordance with the following procedures:(1)if the designated recipient is an agency or a head of an agency, the envelop which contains the classified information shall only be opened by the head of an agency or an authorized person.(2)if the designated recipient is a person other than an agency or a head of an agency, the envelop which contains the classified information shall only be opened by that person.
中文原文 國家機密保護法施行細則第18條
國家機密送達受文機關時,收發人員應依內封套記載情形登記,並依下列規定處理:
一、受文者為機關或機關首長者,送機關首長或其指定人員啟封。
二、受文者為其他人員者,逕送各該人員本人啟封。

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