Marine Pollution Control Act Article 24

The central competent authority shall announce categories A, B and C for the dumping of substances in the sea based on the impact on the marine environment.Category A substances may not be dumped in the sea. The time period and quantity for dumping and the working procedures of Category B substances shall be permitted by the central competent authority. Category C substances may be dumped only during the time period and within the total quantity limits permitted by the central competent authority.
中文原文 海洋污染防治法第24條
中央主管機關應依物質棄置於海洋對海洋環境之影響,公告為甲類、乙類或丙類。
甲類物質,不得棄置於海洋;乙類物質,棄置時間、數量及作業方式應取得中央主管機關許可;丙類物質,於中央主管機關許可之期間及總量範圍內,始得棄置。

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