Civil Aviation Act Article 80

A foreign air transport enterprise seeking to operate scheduled flights between a point in the ROC and a point outside the ROC to carry passengers, cargo and mail with or without remuneration pursuant to a treaty or an agreement, or based on an equal and reciprocal principle, shall first apply to the CAA for an air route certificate prior to its operation.
中文原文 民用航空法第80條
外籍民用航空運輸業,依條約或協定,或基於平等互惠原則,其航空器定期飛航於中華民國境內之一地與境外一地之間,按有償或無償方式載運客貨、郵件,應先向民航局申請核發航線證書。

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