Aircraft Flight Operation Regulations Article 340

No operator may taxi an aircraft on the surface, take off, or land when any food, beverage, or tableware furnished by the operator is located at any passenger seat.No operator may take off or land unless each food and beverage tray and seat back tray table is secured in its stowed position.No operator may permit an aircraft to taxi on the surface, take off, or land unless each passenger serving cart is secured in its stowed position.No operator may permit an aircraft to take off or land unless each movie screen that extends into the aisle is stowed.Each passenger shall comply with instructions given by a crew member with regard to compliance with this Section.
中文原文 航空器飛航作業管理規則第340條
航空器所有人或使用人於航空器滑行、起飛或降落階段,不得提供餐飲服務。
航空器所有人或使用人非經確認每一食物及飲料服務盤與座椅之餐桌均已收妥,不得允許航空器起飛或降落。
航空器所有人或使用人非經確認每一服務用車均已固定妥當,不得允許航空器滑行、起飛或降落。
航空器所有人或使用人非經確認每一影響通道之螢幕皆已收妥,不得允許航空器起飛或降落。
乘員應遵守客艙組員之指示。

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