Enforcement Rules of Firework and Firecracker Management Act Article 10
The procedure of destruction by competent government authorities of a central-ruled municipality, or a county (city) municipality per stipulations set forth in Paragraph 2, Article 32 of the Act is as follows:I. It is to be conducted at a safe and open place, complete with necessary safety and prevention measures adopted.II. It is to be conducted after 8:00AM and before 6:00PM, and the authorities shall also assign personnel to keep surveillance or monitoring, who may only leave the site after the destruction has been completed and the fire put out.III. The authorities shall retain destruction records, stating the seizure ruling number, name of the ruling recipient, name, unit and quantity (weight) of the firework and firecracker seized, seizure date, destruction date, complete with documentary photographs.The competent government authorities, upon destroying the firework and firecracker per stipulations provided in Paragraph 4, Article 9 and Paragraph 4, Article 14 of the Act, shall first notify the local government authorities, and then conduct the process per stipulations provided in Paragraph 1 and Paragraph 2 of the preceding section, and shall also retain the destruction records, stating the name, unit, quantity (weight) of the destroyed firework and firecracker, the destruction time, complete with documentary photographs.
中文原文 爆竹煙火管理條例施行細則第10條
直轄市、縣（市）主管機關依本條例第三十二條第二項規定進行銷毀之程序如下：
一、於安全、空曠處所進行，並採取必要之安全防護措施。
二、於上午八時後下午六時前為之，並應派人警戒監視，銷毀完成俟確認滅火後始得離開。
三、應製作銷毀紀錄，記載沒入處分書編號、被處分人姓名、沒入爆竹煙火名稱、單位、數（重）量及沒入時間、銷毀時間，並檢附相片。
中央主管機關依本條例第九條第四項及第十四條第四項規定逕行銷毀，應先通知當地主管機關，再依前項第一款及第二款規定辦理，並製作銷毀紀錄，記載銷毀之爆竹煙火名稱、單位、數（重）量及銷毀時間，及檢附相片。
一、於安全、空曠處所進行，並採取必要之安全防護措施。
二、於上午八時後下午六時前為之，並應派人警戒監視，銷毀完成俟確認滅火後始得離開。
三、應製作銷毀紀錄，記載沒入處分書編號、被處分人姓名、沒入爆竹煙火名稱、單位、數（重）量及沒入時間、銷毀時間，並檢附相片。
中央主管機關依本條例第九條第四項及第十四條第四項規定逕行銷毀，應先通知當地主管機關，再依前項第一款及第二款規定辦理，並製作銷毀紀錄，記載銷毀之爆竹煙火名稱、單位、數（重）量及銷毀時間，及檢附相片。