Resource Circulation Promotion Act Article 30

Recycled resources that are not circularly utilized in accordance with applicable regulations shall be deemed waste and shall be recycled, cleared, and disposed of in accordance with the Waste Disposal Act.Where recycled resources can no longer be reused or recycled, they shall be cleared and disposed of in accordance with the Waste Disposal Act.
中文原文 資源回收再利用法第30條
再生資源未依規定循環利用者,視為廢棄物,應依廢棄物清理法規定回收、清除、處理。
再生資源無法再使用、再生利用時,應依廢棄物清理法規定清除、處理。

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