Controlled Drugs Act Article 27
Upon the loss of controlled drugs, the responsible manager shall immediately report the loss to the local competent health authority for inspection, and submit relevant documents from the local competent health authority to the FDA within 7 days. When all or part of the lost controlled drugs is seized, the same procedures shall be followed.If the loss of controlled drugs referred to in the preceding Paragraph, includes loss due to mislaying, theft and other criminal cases, the reporting party shall enclose the documents of the report of the loss to the local police agencies.
中文原文 管制藥品管理條例第27條
管制藥品減損時，管制藥品管理人應立即報請當地衛生主管機關查核，並自減損之日起七日內，將減損藥品品量，檢同當地衛生主管機關證明文件，向食品藥物署申報。
其全部或一部經查獲時，亦同。
前項管制藥品減損涉及遺失或失竊等刑事案件，應提出向當地警察機關報案之證明文件。
其全部或一部經查獲時，亦同。
前項管制藥品減損涉及遺失或失竊等刑事案件，應提出向當地警察機關報案之證明文件。