Regulations for the Issuance and Administration of Controlled Drugs Prescription Licenses and Registration licenses Article 14

If the controlled drug registration license is lost or damaged, the documents in Article 10 and the controlled drug inventory and balance data shall be submitted to the FDA with an application for re-issuance or replacement. If a registration license that has been reported lost is subsequently recovered, it shall immediately be surrendered for cancellation.
中文原文 管制藥品使用執照與登記證核發及管理辦法第14條
管制藥品登記證遺失或損毀者,應備具第十條規定之文件及管制藥品收支結存資料,向食品藥物署申請補發或換發。
嗣後發現已報失之登記證,應即繳銷。

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