Postal Act Article 48

Subject to approval by the Executive Yuan, the competent regulatory agency shall draw up regulations concerning the following: categories of mail items; definitions; handling procedures; posting for delivery; payment of rates; forwarding; delivery; inquiries about claim procedures and about the amount and methods of compensation; categories of contraband and methods of disposal; the procedures for entrusting carriers with delivery of mail and qualifications and responsibilities of carriers entrusted with delivery, as well as other related matters.
中文原文 郵政法第48條
郵件種類、定義、處理程序、交寄、資費之交付、載運、投遞與查詢補償確定之程序、金額與其方法、禁寄物品之種類與其處分方法、受委託遞送郵件者之資格條件、委託程序與責任及其他相關事項之規則,由主管機關擬訂,報請行政院核定之。

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