Plant Protection and Quarantine Act Article 16

Importer(s) or their agent importing the regulated articles shall provide phytosanitary certificates issued by the plant quarantine authority of the exporting country. However, this requirement does not apply to those exempted from inspection as announced by the plant quarantine agency.If the importer(s) fail to submit phytosanitary certificates pursuant to the preceding Paragraph or the phytosanitary certificates submitted contain information inconsistent with the pertinent quarantine requirements, the plant quarantine authority shall take one of the following measures, and the cost shall be borne by the importer(s).1. Submission of properly corrected phytosanitary certificates within a specified time limit.2. Quarantine treatment.3. Reshipment.4. Destruction.The phytosanitary certificate issued by the plant quarantine authority of the exporting country, as mentioned in Paragraph 1, may be provided electronically with consent of the plant quarantine authority.
中文原文 植物防疫檢疫法第16條
輸入人或其代理人輸入檢疫物,應繳驗輸出國植物檢疫機關發給之檢疫證明書。
但經植物檢疫機關公告免繳驗者,不在此限。
未依前項規定繳驗檢疫證明書,或繳驗之檢疫證明書所記載事項與檢疫條件規定不符者,植物檢疫機關應採取下列措施之一;其費用由輸入人負擔:
一、限期補正檢疫證明文件。
二、檢疫處理。
三、退運。
四、銷燬。
第一項輸出國植物檢疫機關發給檢疫證明書,經植物檢疫機關同意者,得以電子方式為之。

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