Enforcement Rules for the Controlled Drugs Act Article 20

To sell Schedule 1 and 2 controlled drugs in accordance with Article 4 Paragraph 1 of this Act, the pharmaceutical plant shall hand over the drugs directly to the purchaser or send the drugs through the post office. In case that any of the following circumstances occurs, and where there may not hand over the drugs directly to the purchaser or send the drugs through the post office, after the approval of the Central Health authority, the pharmaceutical plant may entrust a logistics industry for transport or by other methods :1.The drugs require special transport conditions.2.When the event of natural disasters, emergencies, or mass casualty events occurs.To deliver Schedule 1 and 2 controlled drugs required for carrying out any special projects promoted by the governmental agencies, the pharmaceutical plant shall report to the Central Health authority for approval.
中文原文 管制藥品管理條例施行細則第20條
製藥工廠依本條例第四條第一項規定販賣第一級、第二級管制藥品,應自行遞交或以郵局寄送方式辦理。
但符合下列情形之一,且有無法自行遞交或由郵局寄送之虞者,得經中央衛生主管機關核准後,委託物流業者或以其他方式運送:
一、藥品需特殊運輸條件。
二、天災、事變或發生大量傷病患事件。
製藥工廠配送政府機關專案計畫所需第一級、第二級管制藥品之方式,應報中央衛生主管機關核准後,始得為之。

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