Postal Act Article 10

Neither Chunghwa Post nor its employees may open items of mail belonging to others except when they obtain the consent of the sender or the addressee and substantial evidence suggests that the mail item contains matter not permitted to be sent through the mail, the received preferential rate does not apply, or there has been a violation of postal laws.Proof of inspection shall be issued after the inspection is completed as mentioned in the previous paragraph. In the event that the sender or the addressee refuses the inspection request, Chunghwa Post may decline to accept or deliver the said mail item.
中文原文 郵政法第10條
中華郵政公司或其服務人員,不得開拆他人之郵件。
但有事實足認內裝之物為郵政禁寄物品、不適用優惠資費或違反郵政法規,經寄件人或收件人同意開拆者,不在此限。
郵件經依前項但書規定開拆查驗後,應予驗訖之證明。
寄件人或收件人不同意開拆時,中華郵政公司得拒絕接受或遞送該郵件。

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