Underwater Cultural Heritage Preservation Act Article 20

Any underwater cultural heritage that has been recovered in a manner not in conformity with this Act shall not be shipped out of the territory of Republic of China, nor transported, possessed, displayed, or sold in the territory of the Republic of China.The competent authority shall take reasonable measures to protect discovered and seized underwater cultural heritage referred to in the preceding paragraph. The competent authority shall designate an agency or institute to preserve or archive underwater cultural heritage that belongs to the Republic of China. The competent authority shall record, protect and take reasonable measures to stabilize underwater cultural heritage that belongs to other state with a verifiable cultural, historical, or archaeological link to the underwater cultural heritage, and shall inform such state.
中文原文 水下文化資產保存法第20條
任何人違反本法所取得之水下文化資產,不得運出中華民國領域,或在中華民國領域內運輸、持有、陳列或販賣。
經查獲並扣留之前項水下文化資產,主管機關應採取合理措施保護之;其為中華民國所有者,主管機關應指定其保存或典藏機關(構);非為中華民國所有而與他國確有可證實之文化、歷史或考古等方面相關聯者,主管機關應加以記錄、保護及採取合理措施保持其最適狀態,並得通知該國家。

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