Controlled Drugs Act Article 23

A permit shall be applied for and issued from the FDA prior to domestically transporting Schedule 1 and 2 controlled drugs. However, a transporter handling the destruction of the above mentioned drugs with the local competent health authority’s certificate shall be exempted.
中文原文 管制藥品管理條例第23條
在國內運輸第一級、第二級管制藥品,應向食品藥物署申請核發憑照,始得為之。
但持有當地衛生主管機關證明,為辦理該藥品銷燬作業而運輸者,不在此限。

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