Regulations Governing the Surveillance of Machinery, Equipment and Tools Article 22

The central competent authority may request assistance from the Customs to perform border inspection of products that do not comply with safety standards during purchased or sampled inspection and are likely to pose hazards to the safety of workers.
中文原文 機械設備器具監督管理辦法第22條
中央主管機關對於購樣或取樣檢驗不符合安全標準,而有危害工作者安全之虞之產品,得請海關實施邊境抽驗。

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