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).
中文原文 駐華外國機構及其人員特權暨豁免條例第3條
駐華外國機構及其人員依本條例享受之特權暨豁免,應基於互惠原則,以該外國亦畀予中華民國駐該外國之機構及人員同等之特權暨豁免者為限。
但有特殊需要,經外交部特許享受第五條第六款、第七款及第六條第一項第二款之特權者不在此限。

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