Plant Protection and Quarantine Act Article 19

If any pest is found in the imported regulated articles after quarantine inspection, the plant quarantine authority shall notify and request the importer(s) or their agent to disinfect, destroy, or reship such regulated articles together with the packages and containers thereof withina prescribed time limit. If no such action is taken within the said time limit or if taking emergency measures is necessary, the plant quarantine authority shall directly dispose of the regulated articles, and the cost for such actions shall be borne by the importer(s).The pest species mentioned in the preceding Paragraph are limited to those declared by the central competent authority in accordance with Paragraph 1 of Article 14, or those that have not been confirmed to be present in the Republic of China.
中文原文 植物防疫檢疫法第19條
輸入檢疫物經檢疫結果,證明有有害生物存在,植物檢疫機關應通知輸入人或其代理人,限期將該檢疫物連同其包裝、容器予以消毒、銷燬或退運。
屆期未辦理或有緊急處置必要時,由植物檢疫機關逕予處置;其費用由輸入人負擔。
前項有害生物以經中央主管機關依第十四條第一項規定公告或未確定存在我國之有害生物為限。

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