Industrial Explosives Administrative Act Article 23

Under the circumstances the explosive degrade or unaffordable to be used that need to be disposed, explosive seller or purchaser shall fill out explosive disposal application form and list the type and quantity of explosive, disposal time, location, method and safety measures, then apply for approval.
中文原文 事業用爆炸物管理條例第23條
爆炸物變質或有其他不堪使用情形需廢棄處理時,爆炸物之販賣業者或購買者,應填具爆炸物廢棄申報書,載明擬廢棄爆炸物種類、數量、處理時間、地點與方法及作業安全防護措施,向中央主管機關申請核准。

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