Regulations for the Approval and Management of the Exporters of Catches or Fisheries Products of Distant Water Fisheries Article 14

In the event of field audit, the competent authority may require exporters of distant water fisheries products to provide the following documents and/or information:(1) Information on contractor(s) for purchases and sales.(2) Purchase and sales contracts, and documents proving the transaction and exportation.(3) Other documents and/or information designated by the competent authority.Auditor(s) shall keep confidential the contents of the documents and information as referred to in the preceding paragraph.
中文原文 遠洋漁業漁獲物或漁產品出口業者核准及管理辦法第14條
主管機關進行現場稽核,得要求遠洋魚貨出口業者提供下列文件、資料:
一、進銷貨廠商資料。
二、採購、銷售合約書、輸出及交易證明文件。
三、其他主管機關指定之文件、資料。
稽核人員就前項文件、資料所知悉之內容,應予保密。

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