Cultural Heritage Preservation Act Article 73
National treasures or significant antiquities within the territory of the Republic of China may not be shipped to any foreign country. The aforesaid prohibition shall be waived in the event that overseas shipment is necessary for wars, necessary restoration, international cultural exchanges or exhibitions, or other special reasons, and applications by the central competent authority for such shipment have been approved by the Executive Yuan.The regulations for the application procedures under the preceding paragraph and approving such applications, and the rules governing procuring insurance for, moving, safeguarding, deadlines for shipping overseas or shipping back national treasures or significant antiquities, and other compliance requirements shall be stipulated by the central competent authority.
中文原文 文化資產保存法第73條
中華民國境內之國寶、重要古物，不得運出國外。
但因戰爭、必要修復、國際文化交流舉辦展覽或其他特殊情況，而有運出國外之必要，經中央主管機關報請行政院核准者，不在此限。
前項申請與核准程序、辦理保險、移運、保管、運出、運回期限及其他應遵行事項之辦法，由中央主管機關定之。
但因戰爭、必要修復、國際文化交流舉辦展覽或其他特殊情況，而有運出國外之必要，經中央主管機關報請行政院核准者，不在此限。
前項申請與核准程序、辦理保險、移運、保管、運出、運回期限及其他應遵行事項之辦法，由中央主管機關定之。