The Compulsory Enforcement Act Article 114-4

Unless provided otherwise in this Act, the provisions for the enforcement against vessels shall apply mutatis mutandis to the compulsory enforcement of aircrafts as prescribed in the Law of Civil Aviation.The attached aircraft may be delivered to the local competent authority of civil aviation for custody.The interval between the date of the first auction of the aircraft and the date of public announcement shall be no less than one month. The public announcement for auctioning aircrafts shall state, in addition to the items prescribed in Article 81 Paragraph 2 Subparagraphs 2 to 5, the location of the aircraft, nationality, marking, registration number, type, and other particulars.The enforcement court shall notify the creditors as registered at the competent authority of civil aviation of the public announcement in the preceding paragraph, except when it is unable to make the notification.
中文原文 強制執行法第114-4條
民用航空法所定航空器之強制執行,除本法另有規定外,準用關於船舶執行之規定。
查封之航空器,得交由當地民用航空主管機關保管之。
航空器第一次拍賣期日,距公告之日,不得少於一個月。
拍賣航空器之公告,除記載第八十一條第二項第二款至第五款事項外,並應載明航空器所在地、國籍、標誌、登記號碼、型式及其他事項。
前項公告,執行法院應通知民用航空主管機關登記之債權人。
但無法通知者,不在此限。

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