Regulations Governing Forcible Deportation of Foreigners Article 12

Foreigners are held fully responsible for the cost of the airplane or ship tickets derived from the forcible deportation. For those who are unable to afford transportation cost without a doubt, the costs will be disbursed from the planned budget by the Agency. The regulations shall be followed unless it is otherwise provided for by law.
中文原文 外國人強制驅逐出國處理辦法第12條
依法強制驅逐外國人出國之機(船)票費,由其自行負擔;確無力支付者,由移民署編列預算支付。
但其他法律另有規定者,從其規定。

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