Enforcement Rules for the Controlled Drugs Act Article 23
If the loss of controlled drugs, due to mislaying, theft and other criminal cases, as mentioned in Article 27 Paragraph 2 of this Act, the scene shall be preserved and the theft immediately reported to the local police agencies, and documents obtained establishing such report. The police agencies shall have the case listed as the special criminal cases, and prioritize the investigation.
中文原文 管制藥品管理條例施行細則第23條
管制藥品之減損涉及本條例第二十七條第二項所定遺失或失竊等刑事案件時，應保留現場，立即向當地警察機關報案，並取得報案之證明文件；警察機關應列入管制刑案，加強偵辦。