Implementation Regulations Governing Materials for Communicable Disease Control and Establishment of Resources Article 11

Materials for communicable disease control that shall be returned in accordance with regulations of Article 7 and Article 9, when the materials cannot be returned in time under certain circumstances, application in writing for delayed return shall be made to the organization handling the requisition request for approval of the delayed return.If application for delayed return is not made in accordance with regulations of the preceding Paragraph, or if materials are not returned in due time, the organizations handling the requisition shall ask for compensation for the costs needed for the re-procurement of the materials originally requisitioned; however, during the epidemic period and with the approval of the competent authorities, this regulation does not apply.
中文原文 防疫物資及資源建置實施辦法第11條
依第七條及第九條規定應歸還防疫物資者,遇有特殊情形致無法屆期歸還時,應以書面向受理調用機關申請同意延緩歸還。
未依前項規定申請延緩歸還或屆期未歸還者,受理調用機關應追償原調用物資重新購置之必要費用。
但於流行疫情期間,經主管機關同意者,不在此限。

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