Regulations Governing Trade between the Taiwan Area and the Mainland Area Article 10

If the competent authority announces terms for importation which require relevant approval documents as prescribed in subparagraph 1 of paragraph 1 of Article 7, the issuance of such documents may be entrusted to other government agencies or private entities.
中文原文 臺灣地區與大陸地區貿易許可辦法第10條
主管機關依第七條第一項第一款規定公告之輸入條件應具備有關同意證明文件者,其同意證明文件之核發,得委任或委託其他有關機關或民間團體辦理。

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