Regulations Governing Delivery of Money, Food, and Necessities by Outside Parties to Prisoners and Defendants Article 11

Where an authority restricts or prohibits deliveries in accordance with Paragraph 3 of Article 6 or Paragraph 1 of Article 8, or where an inmate refuses to accept property in accordance with the preceding article, the authority shall return the property to the sender and provide a specific reason for such return.Where the sender of the abovementioned property refuses to collect the property after being notified, fails to collect the property within a specified period, or cannot be reached, the authority shall make an announcement that lasting six months. Any property that remains unclaimed after the specified period expires shall be turned over to the national coffers, destroyed, or discarded.The announcement made by an authority, as set forth in the preceding paragraph, shall indicate the date and means of delivery, quantity and amount of the property, and other relevant information, and shall be published on the bulletin board or website of the authority or in other appropriate manners.An authority may destroy or discard items that are perishable, dangerous, harmful, or unsuitable for storage, or dispose of such items in other appropriate manners, while awaiting collection or during the announcement period as set forth in the preceding paragraph.
中文原文 外界對受刑人及被告送入金錢與飲食及必需物品辦法第11條
機關依第六條第三項或第八條第一項規定限制、禁止送入,或收容人依前條規定拒絕收受之財物,機關應退回送入人並告知退回之具體理由。
前項財物之送入人經通知後拒絕領回、逾期未領回,或無法聯繫本人領回者,機關應公告六個月,屆滿後仍無人領取時,該財物歸屬國庫或予以毀棄。
機關辦理前項公告,應載明財物之送入日期、方式、數量、數額等相關資料,於機關公告欄、網站或以其他適當之方式為之。
前項待領回或公告期間,機關得將易腐敗、有危險性、有害或不適於保管之物品毀棄或為其他適當之處理。

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