Statute Governing Privileges and Immunities of Foreign Missions and Their Personnel in the Republic of China (Taiwan) Article 5

Foreign missions in the Republic of China (Taiwan) shall enjoy the following privileges and immunities:(a) The premises of foreign missions shall be inviolable. No entry is admitted unless with the consent of the person in charge of the mission. However, consent may be assumed in case of fire or other disasters requiring prompt action.(b) The property of foreign missions shall be immune from search, attachment, execution and requisition.(c) The archives and documents of foreign missions shall be inviolable.(d) Foreign missions shall be immune from civil, criminal and administrative jurisdiction, except in the case of:(1) waiver of immunity by foreign missions;(2) counterclaim with respect to any legal action initiated by foreign missions;(3) legal action arising from commercial activities conducted by foreign missions;(4) legal action related to immovable property situated in the Republic of China (Taiwan).(e) Telecommunications and mail shall not be inspected, and may be conducted in the form of code or cipher. The installation of radio transmitters shall be subject to authorization by the Ministry of Foreign Affairs and other relevant authorities.(f) Tax obligations and exemptions that apply to foreign missions shall be the same as those that apply to foreign embassies and consulates in the Republic of China (Taiwan).(g) Importation and exportation of articles for office use by foreign missions shall be treated in the same manner as importation and exportation of articles for office use by foreign embassies and consulates in the Republic of China (Taiwan).(h) Other privileges and immunities within the scope of privileges and immunities that are accorded to foreign embassies and consulates in the Republic of China (Taiwan) and are approved by the Executive Yuan.