Factory Management and Counseling Act Article 23

Factories using recycled flammable waste as materials for manufacturing and processing approved or permitted by the competent authority in charge of the subject industry shall report monthly to the competent authority at the level of special municipality or county (city) the type and material inventory of said waste.The regulations governing the measures governing the information to be reported, the reporting deadline, method, procedures and other requirements shall be prescribed by the central competent authority.The competent authority at the level of special municipality or county (city) shall archive and manage the factory information as set forth in Paragraph 1. Where there is abnormal accumulation of raw materials is found in the factory, it shall immediately notify the competent authority in charge of the subject industry that granted the approval or permit and the relevant agencies to address the issue.Where there is concern of environmental pollution caused by the leaking or burning of the raw materials of the factory referred to in Paragraph 1, the competent authority may designate an area and order the factory to clear out and dispose of the raw materials within a certain period of time. If the raw materials are not cleared out or disposed of by the deadline, the raw material within such area will be deemed abandoned and be disposed of in accordance with Waste Disposal Act.
中文原文 工廠管理輔導法第23條
工廠使用經各目的事業主管機關核准或許可再利用之易燃性廢棄物為原料從事製造、加工者,應按月向直轄市、縣(市)主管機關申報該廢棄物之種類及原料儲存量。
前項應申報之內容、期限、方式、程序及其他應遵行事項之辦法,由中央主管機關定之。
直轄市、縣(市)主管機關對第一項工廠資料應建檔列管;其發現工廠之原料有異常囤積時,應即通知原核准或許可之目的事業主管機關及有關機關處理。
第一項工廠之原料漏溢或燃燒致有污染環境之虞時,主管機關得指定範圍,限期令其清除、處理;屆期仍未清除、處理者,該範圍內之原料視同廢棄物,依廢棄物清理法規定處理之。

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