Regulations on Good Hygiene Practice for Food Article 14

When determining the expiry date of products, the food manufacturing industry shall base such determination on shelf-life testing or other reasonable documents and data, and the test results shall be recorded. Product samples shall be retained until the expiry date.
中文原文 食品良好衛生規範準則第14條
食品製造業訂定產品有效日期,應以保存性之試驗或其他合理文件、資料為據,並將其試驗結果作成紀錄;產品並應留樣保存至有效日期。

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