Cultural Heritage Preservation Act Article 74
Prior application to the competent authorities is required for exporting over-100-year-old artifacts with value from the point of view of history, art or science, which have been imported for the purposes of exhibition, research or restoration, or for importing such artifacts, which have been exported for the above purposes.The regulations for the application procedure under the preceding paragraph, and the regulations governing procuring insurance for, moving, safeguarding, deadlines for shipping overseas or shipping back the above artifacts, and other compliance requirements shall be stipulated by the central competent authority.
中文原文 文化資產保存法第74條
具歷史、藝術或科學價值之百年以上之文物，因展覽、研究或修復等原因運入，須再運出，或運出須再運入，應事先向主管機關提出申請。
前項申請程序、辦理保險、移運、保管、運入、運出期限及其他應遵行事項之辦法，由中央主管機關定之。
前項申請程序、辦理保險、移運、保管、運入、運出期限及其他應遵行事項之辦法，由中央主管機關定之。