Regulations for the Inspection and Examination of Imported Cosmetics Article 10

Due to the difficulty of sampling in a container yard, requiring five or more days for examination, or deterioration or lack of stability of cosmetics, the inspection authority may issue a notice of prior release for import for customs clearance after the obligatory inspection applicant signs an affidavit of custodial responsibility.If the pledged storage location does not conform to the actual storage location, or for anyone who intentionally uses, moves, provides, sells or gifts cosmetics before issuing the import permit, the inspection authority may suspend the acceptance of an application for prior release of import by the obligatory inspection applicant within 180 days from the day of discovery.
中文原文 輸入化粧品邊境查驗辦法第10條
查驗機關對於在貨櫃場取樣困難、檢驗所需時間超過五日、產品容易變質或穩定性不足之化粧品,得於報驗義務人書立切結書表明負保管責任後,簽發輸入化粧品先行放行通知書,供其辦理通關。
前項先行放行化粧品,報驗義務人切結之存置地點與實際不符,或於核發輸入許可之前,即擅自啟用、移動、供應、販賣或贈送者,查驗機關得自發現日起一百八十日內,暫停受理該報驗義務人先行放行之申請。

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