The Commodity Inspection Act Article 8

The following parties shall be obligated to file applications for commodity inspection (hereinafter referred to as the obligatory inspection applicant):1. For domestically manufactured commodities, the obligatory inspection applicant shall be the manufacturer or exporter. For commodities that are commissioned to be manufactured and sold or exported under the name of a party who has a domicile or business place in the Republic of China (Taiwan), the commissioning party shall be the obligatory inspection applicant.2. For commodities produced overseas, the obligatory inspection applicant shall be the importer. For commodities that are commissioned to be imported and sold domestically under the name of a party who has a domicile or business place in the Republic of China (Taiwan), the party commissioning the import shall be the obligatory inspection applicant.3. For commodities where the manufacturer, exporter, importer, or commissioning party is unknown or cannot be located, the obligatory inspection applicant shall be the seller.The manufacturer as mentioned in this Article may refer to either of the following parties:1. The assembler: for commodities assembled for sale from individual parts and components; or2. The modifier: for commodities conforming to the inspection requirements and modified for the purpose of sale before being placed on the market.
中文原文 商品檢驗法第8條
商品之報驗義務人如下:
一、商品在國內產製時,為商品之產製者或輸出者。
但商品委託他人產製,並以在國內有住所或營業所之委託者名義,於國內銷售或輸出時,為委託者。
二、商品在國外產製時,為商品之輸入者。
但商品委託他人輸入,並以在國內有住所或營業所之委託者名義,於國內銷售時,為委託者。
三、商品之產製者、輸出入者、委託產製或委託輸出入者不明或無法追查時,為銷售者。
前項所稱產製者,包括具有下列情形之一者:
一、組裝者:商品由個別零組件予以組裝銷售。
二、修改者:符合檢驗規定之商品於進入市場前,為銷售目的而修改。

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