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.

After attaching a vessel, the enforcement court shall take over the document evidencing the nationality of the vessel, cause it to moor at a designated place, and notify the competent authority for navigation administration, provided that the enforcement court may, upon the party's or the interested party's petition, permit its navigation with the creditor's consent.
The debtor or the interested party may petition for revoking the attachment of the vessel by furnishing a security in cash or equivalent property in the amount of the claims involved and the enforcement costs or the value of the vessel.
The security in the preceding paragraph may be replaced by the guarantee letter issued by an insurer or bank operating guarantee businesses. The guarantee letter shall state that, in case the debtor fails to perform the obligation, the guarantor is responsible for repaying the debt or together compensating a certain amount of money.
Where the enforcement court revokes the attachment of the vessel pursuant to the preceding two paragraphs, it may continue enforcing the security. If the guarantor fails to perform its obligation, the enforcement court may, upon the creditor's petition, directly carry out a compulsory enforcement against the guarantor.
Where the security in paragraphs 2 and 3 is furnished for the amount of the claims involved and the enforcement costs, other creditors may not petition to participate in the distribution of that security after the security has been furnished.
The proviso of paragraph 1 shall not affect the preference of payment pursuant to Maritime Act Article 24 paragraph 1 Subparagraph 1.

The vessel permitted to navigate pursuant to the proviso of the first paragraph of the preceding article shall not be auctioned before it returns to and is moored at the designated place. However, where the vessel is moored within the jurisdiction of another court, such other court may be entrusted to conduct the auction or other enforcement acts.
The public announcement for the auction of vessels shall state, in addition to the items prescribed in Article 81 Paragraph 2 Subparagraphs 2 through 5, the name of the vessel, type of the vessel, gross tonnage, vessel nationality, port of registry, port of mooring, and other particulars, and shall be put on notice boards of the enforcement court and the competent authorities for navigation administration at the location of the vessel and the location of the port of registry.
The vessel may be sold upon the consent of the bidder, the creditor, and the debtor. The enforcement court shall issue a certificate of right transfer after the buyer pays the full price.
Where the sale price of the sale in the preceding paragraph is sufficient to repay the claim of the creditor, the consent of the creditor is unrequired.

Where foreign vessels are auctioned by the court of the Republic of China, the preference right and mortgage right pertaining to the vessel shall be subject to the laws of the country of the vessel's nationality. Where the party has disputes over the claim amount secured by the preference rights or mortgage right or the priority order, the party who asserts the existence of preference right or mortgage right shall institute the suit to the enforcement court for its decision. Before the decision becomes irrevocable, the amount to be paid shall be lodged.

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.