The Commodity Inspection Act Article 57

The manufacturer, exporter, or importer of a commodity that fails inspection shall bear all subsequent costs related to warehousing, handling, transportation, sterilization, disposal, destruction, or improvement of the commodity, or other necessary measures.
中文原文 商品檢驗法第57條
商品因檢驗不合格,其後續之倉儲、搬運、消毒、銷燬或改善等處理費用,應由生產廠場或輸出入者負擔。

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