Regulations Governing Permission and Management of Homemade Hunting Guns and Spear Guns of Indigenous Peoples and Fishermen Article 40

If the permission for a homemade, its primary components, ammunition, or a homemade spear gun is revoked or annulled under the preceding two articles or paragraph 1, Article 5-2 of the Act, the possessor or heir shall, within fifteen days following the day when the document revoking or annulling the permission is received, submit the item and license to the municipal or county (city) government that has jurisdiction over the storage place and will offer a price to acquire the items; If there is no one to submit the item, the competent authority of the municipal or county (city) government which has jurisdiction over the storage place shall confiscate them.Homemade hunting guns, their primary components, cartridge cases, ammunition, or homemade spear guns that have been acquired, confiscated, or turned in in accordance with these Regulations shall be sent to the Police Equipment Maintenance Plant of the National Police Agency, Ministry of the Interior for destruction; the cost of the destruction shall be covered by the annual budget of the National Police Agency, Ministry of the Interior, which has been compiled year after year.
中文原文 原住民漁民自製獵槍魚槍許可及管理辦法第40條
自製獵槍、主要組成零件、彈藥或自製魚槍,經依前二條或本條例第五條之二第一項規定,撤銷或廢止許可,其持有人或繼承人應於收受撤銷或廢止許可文件之翌日起十五日內,連同執照報繳保管地之直轄市、縣(市)政府給價收購;無報繳人者,由保管地之直轄市、縣(市)主管機關收繳。
依本辦法規定收購、收繳或繳回之自製獵槍、其主要組成零件、彈殼、彈藥或自製魚槍,應送交內政部警政署警察機械修理廠銷毀;銷毀之費用,由內政部警政署逐年編列預算支應。

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