Regulations Governing the Export and Import of Strategic High-tech Commodities Article 17

Where strategic high-tech commodities imported from abroad are to be re-exported, and if a prior approval for such re-export must be obtained from the government of the original exporting country in accordance with the regulations of that exporting country, the re-exporter shall, in addition to complying with the preceding Article, also submit the document issued by the government of the original exporting country approving the intended re-export.If the strategic high-tech commodities for re-export in accordance with the preceding Paragraph are to be re-exported in its country of origin, the re-exporter shall also provide the serial number of the International Import Certificate issued by the Republic of China prior to the import of such commodities or any other documents sufficient to evidence the import of such commodities.When an ICP Exporter applies for an export permit (license) that is valid for 3 years, he/she does not need to submit documentation approving intended re-export issued by the government of the original exporting country or import documents. However, the exporter should retain the documents for later inspection by the TITA.
中文原文 戰略性高科技貨品輸出入管理辦法第17條
自國外輸入之戰略性高科技貨品再出口時,出口人除應依前條規定辦理外,如原出口國政府規定須先經其同意者,應再檢附原出口國政府核准再出口之證明文件辦理。
前項再出口之戰略性高科技貨品,如屬原貨復運出口者,出口人應另提供進口時我國核發國際進口證明書之號碼或其他足資證明進口之文件。
內部管控出口人向貿易署申請有效期限三年之輸出許可證時,得免附原出口國政府同意再出口文件及原進口證明文件,但出口人應逐筆保存該文件,供貿易署事後稽查。

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