Foreign Trade Act Article 24
For management purposes, the BOFT may request exporters/importers to provide documents or information related to their business operations and, if necessary, may conduct inspections thereof; no exporter/importer shall refuse such a request for inspection. However, when making any such inspection, the inspector shall produce the papers certifying his authority to perform official duties, otherwise the person to be inspected may refuse such inspection.
中文原文 貿易法第24條
經濟部國際貿易局因管理需要，得通知出進口人提供其業務上有關之文件或資料，必要時並得派員檢查之，出進口人不得拒絕；檢查時檢查人應出示執行職務之證明文件，其未出示者，被檢查者得拒絕之。