Enforcement Rules of the Atomic Energy Law Article 27

Anyone transporting special nuclear materials by air must submit his transport scheme according to the approved transport plan to the civil air station and the military and police officials of the area concerned. Shipments should be made only by cargo plane and a watchman should also be appointed to keep the material under surveillance.
中文原文 原子能法施行細則第27條
安全管制之核物料由空中運送者,除依核准之運送計畫,將有關運送事宜通知民用航空站及當地、沿途軍警機構外,應以貨機運送,並指派護送人員一人護送之。

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