Regulations Governing the Management of Import/Export Clearance for Transportation means Article 72
The following aircrafts are exempted from submitting the documents mentioned in the preceding Article:1. An aircraft approved by the competent civil aviation authority for only technical landing without loading or discharging cargo and departs before a prescribed time; or2. An aircraft requires forced landing due to emergency.
中文原文 運輸工具進出口通關管理辦法第72條
下列飛機得免予檢送前條所列文件：
一、經民航主管機關核准僅技術性降落，並不裝卸貨物且於規定時間內離境者。
二、因緊急事故迫降者。
一、經民航主管機關核准僅技術性降落，並不裝卸貨物且於規定時間內離境者。
二、因緊急事故迫降者。