Food Administration Act Article 11

Food dealers must maintain records of food purchase, sale, storage, processing, and brokering. Imported foods and domestic foods shall be recorded separately.Food importers or processors publicly announced by the Competent Authority to operate above a certain scale must record details regarding sources of provisions and flow directions.Records mentioned in the preceding two paragraphs must be retained for a period of two years.The Competent Authority is authorized to dispatch personnel for inspections and sampling surveys related to the matters specified in Paragraphs 1 and 2. If necessary, the Competent Authority may request relevant details regarding sources of provisions and flow directions for food supplies, and food dealers may not evade, obstruct, or refuse such requests.
中文原文 糧食管理法第11條
糧商購進、售出、存儲、加工、經紀糧食之資料應予記錄;進口糧食應與國產糧食分開記錄。
經主管機關公告一定規模之糧食輸入或加工業務者,應記錄供應來源及流向資料。
前二項記錄之資料,應保存二年。
主管機關得派員查核第一項、第二項事項及抽樣檢查,必要時,並得要求提供糧食供應來源及流向等相關資料,糧商不得規避、妨礙或拒絕。

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