Enforcement Rules for the Controlled Drugs Act Article 12

A permit for importing controlled drugs has one form with four copies. The first copies is given to the exporter through the importer, and used to handle exporting affairs with exporting countries. The second copy is for the importer to present to Customs. After approval and signature by Customs, the importer shall return this copy to the FDA within 15 days. The third copy is kept in the files of Customs for future reference. The fourth copy is kept in the files of the FDA for future reference.A permit for exporting controlled drugs has one form with five copies. The first copy is given to the exporter to go with the transportation of controlled drugs. The second copy is for the exporter to present to Customs. After approval and signature by Customs, the exporter shall return this copy to the FDA within 15 days. The third copy is kept in the files of the Customs for future reference. The fourth copy is sent to the importing countries in accordance with the provisions of international treaties or the regulations of the importing countries, and returned after signature. The fifth copy is kept in the files of the FDA for future reference.The permit for importing and exporting controlled drugs mentioned in the preceding 2 Paragraph shall not be reused. The given time limit of importing and exporting shall not exceed three months after the issuance date.If the permit is not used within the set time limit, it shall be returned to the FDA for cancellation.
中文原文 管制藥品管理條例施行細則第12條
管制藥品輸入同意書一式四聯,第一聯交輸入者轉輸出者,據以向輸出國政府辦理輸出事宜;第二聯交輸入者於通關時使用,經海關核驗簽署後,由輸入者於十五日內交還食品藥物署;第三聯由海關存查;第四聯由食品藥物署存查。
管制藥品輸出同意書一式五聯,第一聯交輸出者隨貨運遞;第二聯交輸出者於通關時使用,經海關核驗簽署後,由輸出者於十五日內交還食品藥物署;第三聯由海關存查;第四聯由食品藥物署依國際公約之規定或應輸入國政府之管制需要,寄輸入國政府簽署後寄回;第五聯由食品藥物署存查。
前二項之管制藥品輸入同意書、輸出同意書,以使用一次為限;其輸入、輸出期限,自簽發日起不得超過三個月。
未於管制藥品輸入同意書、輸出同意書期限內辦理輸入、輸出者,應將輸入同意書、輸出同意書繳回食品藥物署註銷。

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