Management Regulations for the Import and Export of Industrial Waste Article 18-1

When exported waste that has failed to comply with these Regulations has been seized by the Customs, besides being fined by the relevant organizations pursuant to this Act, the original exporter shall provide the waste clearance location or clearance plan, and after receiving approval from the special municipality, county, or city competent authority, the shutting out and removing the waste from the warehouse shall be processed pursuant to Customs Regulations.The processing of waste in the foregoing paragraph is limited to be removed and transported to the waste source enterprise, the waste disposal organization or waste clearance organization entrusted by the original exporter of said waste, and shall be disposed of or exported after receiving permission pursuant to this Act.
中文原文 事業廢棄物輸入輸出管理辦法第18-1條
未依本辦法許可輸出之廢棄物經海關查獲,除由相關機關依法處罰外,原輸出者應提出廢棄物清運地點或清運計畫,並經直轄市、縣(市)主管機關同意後,再依海關規定,辦理廢棄物退關出倉。
前項廢棄物僅限清運至該廢棄物之產源事業、原輸出者委託之廢棄物處理機構或廢棄物清除機構,依法處理或經許可後輸出。

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