Marine Pollution Cleanup and Disposal Regulations Article 4

In the event of large-scale oil pollution in non-turbulent waters, if immediate and effective recovery of the pollutants is not possible, the range of the oil pollution should be contained. In-situ burning may be conducted on-site in compliance with Article 28 of this Act and the Air Pollution Control Act.
中文原文 海洋環境污染清除處理辦法第4條
於非亂流水域之海洋發生大量油污染,無法及時有效回收污染物時,得先行圍堵油污染之範圍,在符合本法第二十八條及空氣污染防制法等相關規定下,執行現場燃燒法。

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