Industrial Explosives Administrative Act Article 31

When explosive related hazard occurs or may potentially occur, the explosive manufacturer, seller or purchaser shall take necessary emergency or rescue measures and inform Central Governing Agency, Municipal Government at MunicipalCity under the direct jurisdiction of the Central Government and County and City Government at County and City.
中文原文 事業用爆炸物管理條例第31條
爆炸物之製造、販賣業者及購買者,遇爆炸物發生災害或有災害發生之虞時,應立即採取必要之應急或救護措施,並速報中央主管機關及直轄市或縣(市)主管機關。

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