Regulations Governing the Surveillance of Machinery, Equipment and Tools Article 26

When accepting applications for destroying products as mentioned in subparagraph 2 of the preceding Article, the central competent authority shall review the content of destruction plan, including serial number of the application, name of products, specifications, quantities, place of destruction, means of destruction and subsequent disposition of wastes, etc.The central competent authority approves the destruction plan mentioned in the preceding paragraph may dispatch personnel or commission other organizations/bodies to witness the destruction and take photos or video recording the critical processes for documentation. Where the process of destruction does not comply with that stated in the destruction plan, destruction shall be stopped and carried out at a later time after correction is made by the obligatory applicant upon receipt of notice from the central competent authority.
中文原文 機械設備器具監督管理辦法第26條
中央主管機關受理前條第二款銷燬之申請,應審查銷燬計畫內容,包括報驗案號、品名、規格、數量、銷燬地點、銷燬方式及後續廢棄物處理等資料。
中央主管機關經審核通過前項銷燬計畫者,得自行派員或委託其他機關(構)監燬,並以拍照或重點錄影方式存證;其銷燬過程與銷燬計畫有不符之情事者,應停止銷燬,並由中央主管機關通知報驗義務人改正後,另行銷燬。

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