Regulations Governing the Implementation and Monitoring of Type Certification for Mechanical Products Article 47

Where bilateral or multilateral mutual recognition agreements or conventions are signed between the Republic of China with other countries, regional organizations or international organizations, the central competent authority may recognize test reports, inspection certificates or other related certification documents in accordance with the obligations specified in such agreements or conventions.For imported products, the certification body may recognize the foreign test reports, inspection certificates and other related certification documents provided by the obligatory applicant and recognized by the central competent authority in accordance with the provisions of the preceding paragraph. The whole or part of the certification or testing stipulated in Article 4 can therefore be waived. The certification body may apply to the central competent authority for approval on the acceptance of test reports via the arrangement of mutual recognition between testing laboratories if such agreements or conventions do not exist, or there are difficulties in accepting such certificates due to special reasons.
中文原文 機械類產品型式驗證實施及監督管理辦法第47條
我國與他國、區域組織或國際組織簽定雙邊或多邊相互承認協定或協約者,中央主管機關得依該協定或協約所負義務,承認依該協定或協約規定所簽發之試驗報告、檢驗證明及其他相關驗證證明。
對於國外輸入之產品,其報驗義務人所附經中央主管機關依前項規定承認之國外試驗報告、檢驗證明及其他相關驗證證明,驗證機構得承認其效力,並據以免除第四條所定全部或部分之驗證或測試。
但因未簽定協定、協約或其他特殊原因致執行有困難者,驗證機構得報經中央主管機關核准,以實驗室對實驗室方式相互承認試驗報告。

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