Fireworks Management Act Article 32
The products, semi-manufactured products, or material of the fireworks, manufactured, stored, unsealed, transported out of the storage premises, sold, discharged, held or exhibited against this act, or the instruments specific for manufacturing fireworks or for discharging the fireworks against this act, shall be confiscated by the local competent authority in spite of the ownership.
中文原文 爆竹煙火管理條例第32條
違反本條例規定製造、儲存、解除封存、運出儲存地點、販賣、施放、持有或陳列之爆竹煙火，其成品、半成品、原料、專供製造爆竹煙火機具或施放器具，不問屬於何人所有，直轄市、縣（市）主管機關應逕予沒入。
依前項規定沒入之專供製造爆竹煙火機具、施放器具、原料及有認可標示之爆竹煙火，得變賣、拍賣予合法之業者或銷毀之；未有認可標示之爆竹煙火成品及半成品，應於拍照存證並記載其數量後銷毀之。
依前項規定沒入之專供製造爆竹煙火機具、施放器具、原料及有認可標示之爆竹煙火，得變賣、拍賣予合法之業者或銷毀之；未有認可標示之爆竹煙火成品及半成品，應於拍照存證並記載其數量後銷毀之。