The Regulation Governing the Handling of Investigation Procedures for Marine Occurrence Article 19

In accordance with Article 14 of the Act, the TTSB may take priority custody of relevant evidence. During the investigation, the TTSB may return any evidence no longer required for investigative purposes to the relevant authorities (agencies).Upon publication of the Final Report, the TTSB shall promptly return the ship, wreckage, documents, manuals, and other relevant evidence to the authorities (agencies) concerned.Where a major marine occurrence involves death or personal injury, the TTSB shall not return the relevant evidence to the authorities (agencies) concerned without the consent of the prosecutorial authority.
中文原文 重大水路事故調查作業處理規則第19條
依本法第十四條規定,運安會得優先保管有關證物。
於調查期間,得將已無調查需要之有關證物返還相關機關(構)。
運安會於調查報告發布後,應儘速將船舶、殘骸、文件及手冊等相關證物返還有關機關(構)。
重大水路事故如涉及人員傷亡,須獲檢察機關同意後,始得將相關證物返還有關機關(構)。

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