Pharmaceutical Affairs Act Enforcement Rules Article 36

When, during the inspection and batch-sealing procedures required under Article 74 of the Act, review or test results indicate non-conformance with standards, then in the case of a foreign imported drug, personnel shall be dispatched by the competent health authority of the special municipality or county (or county-level city) to oversee return shipment of the drugs within a specified period by the original importer; in the case of domestically manufactured drugs that can be used after re-modification, personnel shall be dispatched by the competent health authority of the special municipality or county (or county-level city) to oversee their re-modification within a specified period by the original manufacturer. If the return shipment or re-modification cannot be accomplished within that time period, or if re-modification is not possible, the drugs shall be destroyed.
中文原文 藥事法施行細則第36條
依本法第七十四條所規定辦理之藥品檢驗封緘,其審查或檢驗結果為不合格者,國外輸入藥品應由直轄市或縣(市)衛生主管機關派員監督原輸入藥商限期退運;本國製造藥品可改製使用者,由直轄市或縣(市)衛生主管機關派員監督原製造廠商限期改製。
屆期未能退運或改製,或不能改製者,應予以銷燬。

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