Postal Act Article 22

All mail items shall be delivered to the delivery address written on their cover, save for redirected items or in a case when delivery to a location is difficult or impossible and the mail is routinely delivered to another address (as specified under Article 24 or 48 hereof).Where a mail item is not deliverable, it should be returned to its sender. When returning it to the sender is not feasible, Chunghwa Post should post it for claim. Chunghwa Post may dispose of undeliverable items of mail after they have been posted for claim for a considerable length of time.
中文原文 郵政法第22條
各類郵件,應按其表面所書收件人之地址投遞之。
但依第二十四條或依第四十八條所訂之規則有關改投、改寄或不按址投遞情形,不在此限。
郵件無法投遞,應退還寄件人。
無法退還,由中華郵政公司招領揭示之。
經過相當時期,無人領取時,得由中華郵政公司處分之。

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