Culture and the Arts Reward and Promotion Act Article 33

Artifacts, works of art, and specimens from other countries, mainland China, Hong Kong, or Macao that have been approved of by the central competent authority to be exhibited shall, while in transport, custody, and exhibition, not be subject to lawsuits, seizure, or other forcible action.Regulations concerning the application procedure, conditions, and related items will be drawn up by the central supervisory authority.
中文原文 文化藝術獎助條例第33條
外國、大陸地區、香港及澳門之文物、藝術品或標本,經中央主管機關認可展出者,於運送、保管及展出期間,不受司法追訴、扣押或作為強制執行之標的。
前項認可展出之申請程序、條件及其他相關事項之辦法,由中央主管機關定之。

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