Regulations on Safeguarding Civil Aviation Against Acts of Unlawful Interference Article 17

The owner or operator of an aircraft shall ensure that all cargo is protected from unauthorized interference from the point it is accepted into the care of the carrier until departure of the aircraft on which it is to be carried.If the owner or operator of an aircraft discovers any unauthorized interference with the cargo, it shall forthwith notify the APB.
中文原文 民用航空保安管理辦法第17條
航空器所有人或使用人應防止貨物於收受後至航空器起飛前,被未經授權之人員接觸。
航空器所有人或使用人發現貨物被未經授權之人員接觸時,應即通報航警局處理。

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