Regulations of recall and destruction for food and related products Article 9

The Responsible Enterprise shall prepare complete records of the procedures and details of the Products’ recall and destruction, retaining them in paper or electronic format for at least five (5) years.
中文原文 食品及其相關產品回收銷毀處理辦法第9條
責任廠商就產品回收銷毀之執行程序及內容,應作成完整紀錄,並以紙本或電子檔保存至少五年。

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