The Commodity Inspection Act Article 15

Subject to bilateral or multilateral mutual recognition agreements or conventions signed by the Republic of China (Taiwan) with other countries, regional organizations, or international organizations, the BSMI may accept test reports, inspection certificates, and/or other relevant certification documents issued in accordance with the provisions set out in such agreements or conventions.
中文原文 商品檢驗法第15條
經我國與他國、區域組織或國際組織簽定雙邊或多邊相互承認協定或協約者,標準檢驗局得承認依該協定或協約規定所簽發之試驗報告、檢驗證明或相關驗證證明。

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