Statute Governing Privileges and Immunities of Foreign Missions and Their Personnel in the Republic of China (Taiwan) Article 3
The privileges and immunities foreign missions and their personnel enjoy in the Republic of China (Taiwan) in accordance with this Statute shall be based on the principle of reciprocity, that is, the ROC mission and its personnel in that state have been accorded the same privileges and immunities. However, in special circumstances, the Ministry of Foreign Affairs may, at its discretion, disregard this principle and grant a foreign mission and its personnel privileges specified in Articles 5(f), 5(g), and 6.1(b).