The Compulsory Enforcement Act Article 114

Unless provided otherwise in this Act, the provisions pertaining to the enforcement against immovable property apply mutatis mutandis to the compulsory enforcement against the vessels as prescribed in the Maritime Act. The same applies to the vessels under construction.The compulsory enforcement against vessels may be implemented since the time when the carrier or shipmaster has completed the preparations for commencing the voyage until the time when the voyage is consummated. Unless provided otherwise in the proviso of the Maritime Act Article 4 paragraph 1 or with regards to the damage compensation arising out of the collision of vessels, the compulsory enforcement in the preceding paragraph does not apply to the enforcement title of the preventive proceeding.
中文原文 強制執行法第114條
海商法所定之船舶,其強制執行,除本法另有規定外,準用關於不動產執行之規定;建造中之船舶亦同。
對於船舶之強制執行,自運送人或船長發航準備完成時起,以迄航行完成時止,仍得為之。
前項強制執行,除海商法第四條第一項但書之規定或船舶碰撞之損害賠償外,於保全程序之執行名義,不適用之。

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