Regulations Governing the Safe Transport of Dangerous Goods by Air Article 27

The owner or operator of an aircraft shall be responsible for the safe transport of dangerous goods by air, and shall establish a supervisory and audit mechanism so as to ensure that its personnel and business agents carry out their responsibilities in accordance with its operational manual for dangerous goods.The owner or operator of an aircraft, air freight forwarder, airport ground handling service, air cargo entrepot and catering service shall, prior to accepting the dangerous goods, inspect the package, DGD and other transport document, and shall not accept such dangerous goods or transport by air until it is confirmed that they are identified, packed, marked and labelled, and that relevant information is completed in accordance with the provisions of this Regulations and the Technical Instructions.
中文原文 危險物品空運管理辦法第27條
航空器所有人或使用人負有安全運送危險物品之責任,並應建立監督及查核機制,以確保所屬人員及業務代理人依其危險物品作業手冊執行。
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,應於收運危險物品前,檢視該危險物品包裝件、申報單及其他運送文件,並確認該危險物品已依本辦法及技術規範之規定予以識別、封裝、標示及填寫有關資訊,始得收運。

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