Standard for Popularized Delivery Services Article 9

Chunghwa Post shall prescribe procedures for handling undeliverable documents or articles, places of return and other relevant handling methods, and shall make a public announcement thereof.Undeliverable documents or articles referred to in the preceding paragraph mean documents or articles that cannot be delivered to or rejected by the addressee.
中文原文 遞送普及服務標準第9條
中華郵政公司應訂定無法投遞文件或物品之處理程序、退件處所等相關處理方式,並公告之。
前項無法投遞文件或物品,指無法投交收件人或經收件人拒絕收受之文件或物品。

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