Industrial Explosives Administrative Act Article 32

Explosive manufacturer, seller and purchaser shall prepare logbook to record types of explosive, quantity, time and source of origin that are received and taken out, for inspection purpose. The logbook needed to be kept for at least five years. The quantities records of production, sales, disposal need to report periodically to Central Governing Agency.
中文原文 事業用爆炸物管理條例第32條
爆炸物之製造、販賣業者及購買者,應備置簿冊登記進出爆炸物種類、數量、時間、來源等項,以備稽查;其紀錄至少保存五年,並應定期將爆炸物產銷或消耗數量報中央主管機關及直轄市或縣(市)主管機關備查。

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