Regulations of Airworthiness and Maintenance Management for Aviation Products, Appliances and Parts Article 18

Each person who removes a life-limited part from a aircraft, its powerplant, propeller, component or part, and later sells or otherwise transfers that part must transfer with the part the mark, tag, or other record used to comply with this section, unless the part is mutilated before it is sold or transferred.
中文原文 航空產品與其各項裝備及零組件適航維修管理規則第18條
出售或轉讓自航空器與其發動機、螺旋槳、各項裝備及零組件拆下之年限管制件時,應將其標示、適航掛籤或其他紀錄一併移轉。
但該年限管制件在出售或轉讓前已銷毀者,不在此限。

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