Toxic and Concerned Chemical Substances Control Act Article 14
When toxic chemical substances that have not been approved or permitted by a special municipality, county or city competent authority pursuant to the regulations of this Act are imported, the customs authority shall order the taxpayer to return said shipment within a limited period of time.
中文原文 毒性及關注化學物質管理法第14條
輸入未依本法規定經直轄市、縣（市）主管機關許可或核准之毒性化學物質，海關應責令納稅義務人限期辦理退運。