Act Governing Relations with Hong Kong and Macau Article 27

Foreign-registered civil aircraft may fly between the Taiwan Area and Hong Kong or Macau in accordance with air traffic rights exchanges and by reference to international air traffic conventions.Foreign-registered civil aircraft which illegally enter the restricted areas of the Taipei Flight Information Region shall be warned or forced to leave the area, forced to land, or subjected to other necessary measures by agencies in charge of air defense.
中文原文 香港澳門關係條例第27條
在外國登記之民用航空器,得依交換航權並參照國際公約於臺灣地區與香港或澳門間飛航。
前項民用航空器違反法令規定進入臺北飛航情報區限制進入之區域,執行空防任務機關得警告驅離、強制降落或採取其他必要措施。

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