Pharmaceutical Affairs Act Article 77

Municipal or county (city) competent health authority shall first place suspicious counterfeit drugs, substandard drugs, prohibited drugs, or defective medical devices in confinement and then take samples therewith for testing before taking further actions. As for those which may cause serious hazards to health, the competent health authority concerned shall confiscate and destroy them after reporting to and obtaining the approval of the central competent health authority.The provisions in the preceding paragraph shall apply mutatis mutandis to medical devices manufactured or imported without prior approval.
中文原文 藥事法第77條
直轄市或縣(市)衛生主管機關,對於涉嫌之偽藥、劣藥、禁藥或不良醫療器材,就偽藥、禁藥部分,應先行就地封存,並抽取樣品予以檢驗後,再行處理;就劣藥、不良醫療器材部分,得先行就地封存,並抽取樣品予以檢驗後,再行處理。
其對衛生有重大危害者,應於報請中央衛生主管機關核准後,沒入銷燬之。
前項規定於未經核准而製造、輸入之醫療器材,準用之。

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