Regulations Governing the Safe Transport of Dangerous Goods by Air Article 26

The owner or operator of an aircraft, air freight forwarder, airport ground handling service, air cargo entrepot and catering service shall keep the documents with regard to the air transport of dangerous goods for a minimum of 3 months from the date of departure of the aircraft for the purpose of audit and review.The documents referred to in the preceding paragraph include the air waybill, air consignment note, cargo manifest, acceptance checklist for dangerous goods, DGD, other transport document and the written document described in Article 19 hereof.
中文原文 危險物品空運管理辦法第26條
航空器所有人或使用人、航空貨運承攬業、航空站地勤業、航空貨物集散站經營業及空廚業,對空運危險物品作業使用之文件,應自航空器起飛之日起保存三個月以上,以備查核。
前項文件包括貨物提單、託運單、貨物艙單、危險物品收運檢查表、申報單、其他運送文件及第十九條之書面文件。

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