Marine Pollution Control Act Article 28
Marine incineration at sea shall not be carried out except in cases of emergency posing a serious threat to human health, personal safety or the marine environment and with the consent of the central competent authority.
中文原文 海洋污染防治法第28條
除因嚴重威脅人體健康、人身安全或海洋環境之緊急情況，經中央主管機關同意者外，不得從事海上焚化。