Communicable Disease Control Act Article 60

When communicable diseases occur or there is a risk of their occurrence on transportation means or their cargo entering or leaving the country (border), competent authorities shall adopt the following measures:1. Take necessary control and disease control measures against the transportation means, losses so incurred shall not be compensated;2. For articles imported into or brought into the country (border) by passengers, the importers or the passengers shall be ordered to ship back or destroy the articles, and the losses incurred shall not be compensated. For articles exported or taken out of the country (border) by passengers, the provisions outlined in Article 23 and Article 24 shall apply accordingly for the management of such articles.For articles violating regulations set by the central competent authority, which govern declaration, or acceptance of quarantine or importation, competent authorities, without performing quarantine, may order the articles to be shipped back or destroyed, and no compensation shall be provided.
中文原文 傳染病防治法第60條
主管機關對於入、出國(境)之運輸工具及其所載物品,有傳染病發生或有發生之虞者,應採行下列措施:
一、對運輸工具採行必要管制及防疫措施,所受損失並不予補償。
二、對輸入或旅客攜帶入國(境)之物品,令輸入者、旅客退運或銷毀,並不予補償;對輸出或旅客隨身攜帶出國(境)之物品,準用第二十三條及第二十四條規定處置。
主管機關對於違反中央主管機關所定有關申報、接受檢疫或輸入之物品,得不經檢疫,逕令其退運或銷毀,並不予補償。

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