Regulations Governing the Operational Procedures and Compensation for Expropriation of Manufacturing Equipment and Raw Materials of Disease Prevention Supplies for Severe Pneumonia with Novel Pathogens Article 15

When an expropriating agency obtains the ownership of raw materials, the expropriating agency may return the unused portion of raw materials with the consent of the owner, manager or user of the expropriated raw materials.For the return in the preceding paragraph, the expropriating agency shall fill out the certificate of return of raw materials, and return it to the owner, manager or user of the expropriated raw materials together with such raw materials, and the owner, manager or user of the expropriated raw materials shall return the compensation fees based on the original expropriation amount. If the original expropriation amount is obviously higher than the market price at the time of return, the expropriating agency may reduce at its discretion the amount of compensation fees that the owner, manager or user of the expropriated raw materials should refund.
中文原文 嚴重特殊傳染性肺炎防疫物資之生產設備與原物料徵用調用作業程序及補償辦法第15條
由徵用機關取得原物料之所有權者,經被徵用人同意,得返還未使用之原物料。
前項返還,徵用機關應填具原物料返還證明,連同該原物料,返還被徵用人,並由被徵用人依原徵用金額返還補償費。
如原徵用金額顯然高於返還時之市場價格,徵用機關得酌減被徵用人應返還之補償費數額。

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