The Regulation Governing the Handling of Investigation Procedures for Railway Occurrence Article 16

In accordance with Article 14 of the Act, the TTSB has priority in taking custody of any evidence. During the course of an investigation, the TTSB may return evidence that is no longer required to the relevant authorities (agencies).After the Final Report is released, the TTSB shall promptly return the relevant, evidence, including the rolling stock, wreckage, documents, and manuals, to the authorities (agencies) concerned.If the major railway occurrence involves death or injury, the TTSB shall not return the evidence to the authorities (agencies) concerned until approval is granted by the prosecutorial authorities.
中文原文 重大鐵道事故調查作業處理規則第16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,應儘速將車輛、殘骸、文件及手冊等相關證物返還有關機關(構)。
鐵道事故如涉及人員傷亡,運安會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.