Civil Aviation Act Article 96

CAA may detain any foreign aircraft that fails to produce proof of liability insurance, or makes an emergency landing or crashed without a special permit to operate in the ROC territory. If there is any damage to persons or property, compensation shall be made in accordance with the ROC laws.In the events of the circumstance described in the preceding paragraph, except where other violations of law are found, the aircraft shall be released if its owner, lessee, borrower or pilot-in-command produces proof of liability endorsed by CAA.
中文原文 民用航空法第96條
未經提供責任擔保之外籍航空器,或未經特許緊急降落或傾跌於中華民國領域之外籍航空器,民航局得扣留其航空器;其因而致人或物發生損害時,並應依法賠償。
遇前項情形,除有其他違反法令情事外,航空器所有人、承租人、借用人或駕駛員能提出擔保經民航局認可時,應予放行。

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