The Regulations Governing Permission and Management of Guns, Ammunition, Knives and Weapons Article 9

In accordance with the proviso as prescribed in the second paragraph of Article 20-1 of the Act, the manufacturer, who has been approved to manufacture, sell, transport, transfer, rent, lend, possess, store, or display imitation guns for the exclusive purpose of export, research and development, may apply to purchase, use, transport, possess, or store standard center fire blank ammunition due to the need of imitation gun research and development.The manufacturer as prescribed in the preceding paragraph, before purchasing, using, transporting, possessing, or storing the standard center fire blank ammunition, shall submit information such as their models, catalogues, calibers, countries of origin, and quantities to the central competent authority to apply for permission.
中文原文 槍砲彈藥刀械許可及管理辦法第9條
依本條例第二十條之一第二項但書規定經許可專供外銷、研發而申請製造、販賣、運輸、轉讓、出租、出借、持有、寄藏或陳列之模擬槍廠商,因研發模擬槍產品需要,得申請購置使用、運輸、持有或寄藏制式中央底火空包彈。
前項廠商於購置使用、運輸、持有或寄藏制式中央底火空包彈前,應檢附其型號、型錄、口徑、生產國及數量等資料,向中央主管機關申請許可。

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