Regulations Governing the Handling of Mail Article 55

Postage due mail shall not be delivered before the postage due and the accrued postage due charge is fully paid. In the event that the mail item is returned to the post office of origination because the addressee refuses to pay the postage due and the accrued postage due charge or because it is undeliverable, the postage due and accrued postage due charge shall be collected from the sender; should the sender refuse to pay, the mail item shall be disposed of in accordance with regulations governing undelivered mail.When a domestic postage due letter or postcard is returned to the post office branch of origination and the sender has paid the postage due and accrued postage due charges, the sender may apply for redelivery of the letter or postcard.
中文原文 郵件處理規則第55條
欠資郵件未經付清欠資及欠資手續費者,不予投遞。
收件人拒付欠資及欠資手續費,或因不能投遞退回原寄郵局時,向寄件人收取;寄件人拒絕交付者,依無著郵件規定處理。
國內欠資信函、明信片經退回原寄郵局,由寄件人付清欠資及欠資手續費者,得由寄件人於交付時,申請將該信函、明信片再向收件人投遞。

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