Regulations Governing the Surveillance of Machinery, Equipment and Tools Article 27

The personnel witnesses the destruction shall confirm that the products are destroyed to unusable status after completion of the destruction and note down the checks and date of destruction on the destruction report, which shall be sent to the central competent authority for closing the case. A copy of the destruction report and related documents shall be kept for subsequent checks.
中文原文 機械設備器具監督管理辦法第27條
監燬人員應於銷燬完成時,確認銷燬產品已不堪使用,並於銷燬紀錄簽註查核情形及銷燬完成日期等相關事項,送中央主管機關銷案,並將相關文件影本留存備查。

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