Regulations Governing the Permission and Management of the Export, Research & Development of Imitation Firearms Article 19

If a manufacturer is under any of the following circumstances, the police department of the municipality or county (city) where the manufacturer dwells or is located shall forward the imitation firearms and their main components, spare parts, finished products, semi-finished products and samples kept by the manufacturer to the Police Equipment Maintenance Plant of the National Police Agency to be scraped:1. The license granted as per Article 3, Article 4, or the first paragraph of Article 11 has been revoked or abolished.2.They are no longer needed;Under the circumstances prescribed in the first subparagraph of the preceding paragraph, during the period when statutory remedies may be adopted or before the court renders a final judgment on the litigation, all imitation firearms and their main components, spare parts, finished products, semi-finished products or samples that are retained by the manufacturer shall be kept by the local municipal or county (city) police department.
中文原文 模擬槍許可及管理辦法第19條
廠商有下列情形之一者,其所在地之直轄市、縣(市)政府警察局應將廠商留存之模擬槍及其主要組成零件、零組件、成品、半成品及樣品送交內政部警政署警察機械修理廠執行銷毀:
一、經撤銷或廢止第三條、第四條或第十一條第一項之許可。
二、已不需置用。
前項第一款情形,於法定救濟期間經過前或訴訟經法院裁判確定前,廠商留存之模擬槍及其主要組成零件、零組件、成品、半成品或樣品,由其所在地之直轄市、縣(市)政府警察局代保管。

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