Regulations Governing Futures Commission Merchants Article 50

Where a futures trader is required to settle a futures trade by delivery of commodity or cash, the futures commission merchant shall handle matters relevant to the delivery of commodity or cash in accordance with locally applicable acts, regulations, and futures clearing house rules, whether domestic or foreign.
中文原文 期貨商管理規則第50條
期貨商於期貨交易人因從事期貨交易須辦理實物或現金交割時,關於實物或現金交割之各相關事項,應依本國及國外期貨交易所當地法令及結算機構之規定辦理。

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