Regulations of Conduct for Executing Plant Protection and Quarantine Article 6

Plants ordered for removal or destruction pursuant to subparagraph 1 and 2 of the first paragraph, Article 11 of the Act shall include the whole of the plants. If the designated plant disease or pest is soil-borne, the soil and the packages, containers and cultivating media of the plants or plant products shall be subject to disinfection, disinfestation or destruction.
中文原文 植物防疫及檢疫執行辦法第6條
依本法第十一條第一項第一款、第二款規定清除或銷燬之植株,應包括全株;特定疫病蟲害屬土壤傳播性質者,土壤、植物或植物產品之包裝、容器、栽培介質等,應一併消毒或銷燬。

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