Regulations Governing Registration of Product Certification Article 7-1

If commodities that have been granted registration of product certification are found to be non-compliant as mentioned in the Proviso of the Paragraph 1 of the preceding Article and such non-compliance cannot be corrected, or cannot be corrected within a given time limit, the obligatory applicant shall make return, destroy or disassemble such commodities to a level of unserviceability, or adopt other necessary measures within six months after receiving the notice of non-compliance.When disposing of commodities mentioned in the preceding Paragraph, the obligatory applicant shall apply to the inspection authority for removing the seal, or may remove the seal themselves after obtaining an approval from, and under the supervision of, the inspection authority. For commodities that are to be returned, the applicant shall report to the inspection authority and provide the re-export declaration and related documents to close the case within three months after the commodities are returned. A case can also be closed on-line via crosschecking of the export information in the database of the Customs Administration, Ministry of Finance by the inspection authority.
中文原文 商品驗證登錄辦法第7-1條
取得驗證登錄之商品,經依前條第一項但書查核結果不符合,而無法改正或未依規定期限改正者,報驗義務人應於接到不符合通知書後六個月內退運、銷毀、拆解至不堪使用或為其他必要之處置。
報驗義務人處置前項商品時,應向檢驗機關申請拆封或經檢驗機關同意後,由檢驗機關派員監督其自行拆封。
但報驗義務人為退運者,應於退運後檢附財政部關務署復運出口報單及其相關文件,於三個月內向檢驗機關銷案或由檢驗機關核對報驗義務人於財政部關務署線上退運資料符合後銷案。

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