Enforcement Rules of Plant Protection and Quarantine Act Article 23

If plants or plant products to be exported pursuant to Article 20 of the Act are deemed to fail to meet the requirements of the importing country, the applicant shall retrieve the plants or plant products thereof upon receipt of the notification by the plant quarantine authority. If the applicant fails to retrieve the said plant or plant products within a time limit, the plants or plant products shall be disposed of by the plant quarantine authority.
中文原文 植物防疫檢疫法施行細則第23條
本法第二十條規定輸出之植物或植物產品,輸出前經檢疫不符合輸入國之規定者,由植物檢疫機關通知申請人限期領回;屆期不領回者,由植物檢疫機關處置。

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