Civil Aviation Act Article 43

Any dangerous goods shall not be carried or consigned on board an aircraft, except complying with the provisions of paragraph four or the dangerous goods standards used in international practices regulations about the classification, identification, limitation, packing, marking, labeling, declaration and shipper’s responsibility approved by CAA.The civil air transport enterprise, general aviation, air freight forwarder, airport ground handling service, catering service and air cargo entrepot shall not consign, store, load or transport any dangerous goods, except complying with the provisions of paragraph four or the dangerous goods standards used in international practices about the classification, identification, limitation, packing, marking, labeling, declaration, shipper’s responsibility, responsibility of the owner or operator of an aircraft, information providing, handling, training program, application procedure and compliance affair, accident or incident report, and other provisions of dangerous goods approved by CAA.CAA shall publish the name of dangerous goods referred to in the preceding two paragraphs.The regulations of classification, identification, limitation, packing, marking, labeling, declaration, shipper’s responsibility, the responsibility of the owner of operator of an aircraft, information providing, handling, training program, application procedure, compliance affair, accident or incident report, and other provisions shall be enacted by MOTC. The dangerous goods regulations used in international practices, which are adoptable for domestic use can be referred to after CAA approves.
中文原文 民用航空法第43條
危險物品不得攜帶或託運進入航空器。
但符合依第四項所定辦法或民航局核定採用之國際間通用之危險物品處理標準有關分類、識別、空運限制、封裝、標示、申報及託運人責任事項之規定者,不在此限。
民用航空運輸業、普通航空業、航空貨運承攬業、航空站地勤業、空廚業及航空貨物集散站經營業不得託運、存儲、裝載或運送危險物品。
但符合第四項所定辦法或民航局核定採用之國際間通用之危險物品處理標準有關分類、識別、空運限制、封裝、標示、申報、託運人責任、航空器所有人或使用人責任、資訊提供、空運作業、訓練計畫、申請程序與遵守事項、失事與意外事件之通報及其他應遵行事項之規定者,不在此限。
前二項危險物品名稱,由民航局公告之。
危險物品之分類與識別、空運之限制、封裝、標示、申報、託運人責任、航空器所有人或使用人責任、資訊提供、空運作業、訓練計畫、申請程序與遵守事項、失事與意外事件之通報及其他應遵行事項之辦法,由交通部定之。
國際間通用之危險物品處理標準,適於國內採用者,得經民航局核定後採用之。

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