Administrative Litigation Act Article 77
Where service is to be made in a foreign country or overseas, it shall be effectuated by the competent authorities of such country, or the relevant R.O.C. embassy or consulate office, or other authorized institutes or organizations in that country requested to do so.Where service cannot be effectuated in accordance with the provision of the preceding Paragraph, it may be effectuated by dispatching the paper to be served by registered and receipt requested mail.
中文原文 行政訴訟法第77條
於外國或境外為送達者，應囑託該國管轄機關或駐在該國之中華民國使領館或其他機構、團體為之。
不能依前項之規定為囑託送達者，得將應送達之文書交郵務機構以雙掛號發送，以為送達。
不能依前項之規定為囑託送達者，得將應送達之文書交郵務機構以雙掛號發送，以為送達。