Enforcement Rules of the Act Governing Relations with Hong Kong and Macau Article 22
In the event that a resident of the Hong Kong or Macau deseases before deportation, death certificate and other documentation shall be issued by the designated institution pursuant to the regulations, and the same shall be delivered to the aircraft (vessel) or other people at the time of deportation together with the remain or ash of the deceased to carry back.
中文原文 香港澳門關係條例施行細則第22條
香港或澳門居民於強制出境前死亡者，由指定之機構依規定取具死亡證明書等文件後，連同遺體或骨灰交由同機（船）或其他人員於強制出境時攜返。