Enforcement Rules for the Controlled Drugs Act Article 8

The term "permit" as used in Article 19 Paragraph 1 includes import permit and export permit.An import permit consists of one form with five copies. The first copy is given to the exporter by the importer, and used by exporter to apply to the exporting state government. The second copy is for the importer to present to Customs. After Customs approval and signature, the importer 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 forwarded to the exporting countries by the FDA. The fifth copy is kept in the files of the FDA for future reference.An export permit has one form with five copies. The first copy is given to the exporter to accompany transportation of the shipment. 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. The third copy is kept in the Custom's files for future reference. The fourth copy is sent to the importing countries by the FDA, and returned after signature. The fifth copy is kept in the files of the FDA.Import permits and export permits mentioned in the preceding 2 Paragraph shall not be reused. The set time limit for import and export shall not exceed 6 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8條
本條例第十九條第一項規定所稱憑照,包括輸入憑照及輸出憑照。
輸入憑照一式五聯,第一聯交輸入者轉輸出者,據以向輸出國政府申請輸出憑照;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轉輸出國政府;第五聯由食品藥物署存查。
輸出憑照一式五聯,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。
前二項之輸入憑照、輸出憑照,以使用一次為限;其輸入、輸出期限,自簽發日起不得超過六個月。
未於輸入憑照、輸出憑照期限內辦理輸入、輸出者,應將輸入憑照、輸出憑照繳回食品藥物署註銷。

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