Controlled Drugs Act Article 26
A person who has obtained a controlled drugs registration license shall apply for the local competent health authority’s approval to destroy controlled drugs. Such destruction shall be in the presence of that the local competent health authority.The residue of the controlled drugs from the dispensing and administering of a registrant shall be destroyed by its manager and related people, and records kept for future reference.
中文原文 管制藥品管理條例第26條
領有管制藥品登記證者銷燬管制藥品，應申請當地衛生主管機關核准後，會同該衛生主管機關為之。
領有管制藥品登記證者調劑、使用後之殘餘管制藥品，應由其管制藥品管理人會同有關人員銷燬，並製作紀錄備查。
領有管制藥品登記證者調劑、使用後之殘餘管制藥品，應由其管制藥品管理人會同有關人員銷燬，並製作紀錄備查。