People of the Taiwan Area who travel to Hong Kong or Macau shall follow the general exit rules; however, for those entering the Mainland Area via Hong Kong or Macau, relevant rules in the Act Governing the Relations Between People of the Taiwan Area and the Mainland Area shall apply.

Hong Kong or Macau Residents may, with permission, enter the Taiwan Area.
Regulations governing such permission shall be formulated by the Ministry of the Interior, and submitted to the Executive Yuan for approval and subsequent promulgation.

Hong Kong or Macau Residents may apply for temporary or permanent residence in Taiwan. The regulations and procedures for so doing shall be formulated by the Ministry of the Interior, and then submitted to the Executive Yuan for approval and subsequent promulgation.
Annual quotas may be imposed on the numbers of Hong Kong and Macau Residents that may be granted temporary or permanent residency if necessary.

The provisions of Chapters 5, 6, and 7 of the Employment Services Act on the employment, supervision, and punishment of foreign workers shall apply, mutatis mutandis, to the employment in the Taiwan Area of Hong Kong or Macau Residents.
Employment in the Taiwan Area of those Residents of Hong Kong or Macau specified in Article 4, Paragraph 3, of this Act shall be subject to special regulations, which shall be formulated by the Ministry of Labor in conjunction with other relevant agencies and submitted to the Executive Yuan for approval and subsequent promulgation.

A resident of Hong Kong or Macau Area who has entered the Taiwan Area may be deported, or ordered to depart within ten days, and in the event of failure to depart within the required time limit, be deported by the National Immigration Agency of the Ministry of the Interior, provided any of the following circumstances should exist:
1. Entering into the Taiwan Area without permission; or
2. Entering into the Taiwan Area with permission but has overstayed the permitted duration, or the permission to briefly stay, stay or permanently stay has been revoked or abolished.
Upon learning of a pending criminal judicial process involving a resident of Hong Kong or Macau Area to be deported pursuant to the previous Paragraph of this Article, the National Immigration Agency of the Ministry of the Interior shall notify the relevant judicial authority of the pending deportation ten days before the enforcement thereof. The National Immigration Agency may order a forcible deportation or departure of a resident of Hong Kong or Macau Area except when such resident of Hong Kong or Macau Area has otherwise been lawfully detained, arrested, taken into custody, or banned from exiting.
The National Immigration Agency of the Ministry of the Interior shall allow a resident of Hong Kong or Macau Area being deported an opportunity to rebut before enforcing the forcible deportation; and a review meeting shall be convened before the forcible deportation of a resident of Hong Kong or Macau Area who has obtained permission for residency or permanent residency in the Taiwan Area, provided, however, that a review meeting shall not be required before forcible deportation in any of the following circumstances:
1. The person to be deported waives the rebuttal right or departs voluntarily.
2. The person to be deported is required to depart pursuant to another law or regulation.
3. There exists a risk that the person to be deported might be harming the national interest, public safety or public order or engaging in terrorist activities and an immediate action is necessary to deal with the emergency circumstances.
The rules, procedure, management and any other matters to be complied with pertaining to the deportation described in the first Paragraph of this Article shall be promulgated by the Ministry of the Interior.
The members of the review meeting referred to in the third Paragraph of this Article shall be selected by the Ministry of the Interior and shall consist of representatives of relevant authorities, fair and just people of society, and scholars and experts. Of the total number of such members, any gender shall not be less than one-third, and the fair and just people of society and the scholars and experts together shall not be less than one-half.

Where it is apparent that a forcible deportation would be difficult to enforce without detaining the person to be forcibly deported pursuant to Paragraph 1 of the previous Article and one of the following circumstances should exist, the National Immigration Agency of the Ministry of the Interior may temporarily detain such person, provided that the duration of such temporary detention shall be no more than fifteen days from the beginning time of the detention and that the detainee shall be given an opportunity to rebut before ordering the temporary detention:
1. The person has no relevant travel documents therefore the deportation cannot be processed pursuant to the regulations.
2. There exist sufficient facts to demonstrate that the person could disappear, flee or is reluctant to depart.
3. The person has been warranted for arrest abroad.
The National Immigration Agency of the Ministry of the Interior shall apply to the court for an order to continue the detention by submitting reasons therefor no later than five days before the expiration of temporary detention period if it believes before the expiration of the temporary detention period that it is necessary to continue such detention. The duration of the continued detention shall not exceed forty-five days from the expiration of the original temporary detention period.
The National Immigration Agency of the Ministry of the Interior shall apply to the court for an order for extension of the detention by submitting reasons therefor no more than five days before the expiration of the continued detention period if it believes before the expiration of the continued detention period that one of the circumstances set forth in the first Paragraph of this Article exists and it is necessary to extend the detention. The duration of the extended detention shall not exceed forty days from the expiration of the continued detention period.
In situation where the detainee may not have to be detained, or the reason for the detention has disappeared, or the detention has become unnecessary, the National Immigration Agency of the Ministry of the Interior has the authority to revoke the temporary detention, to discontinue the detention, or to opt for an alternative measure, respectively, based upon the existing circumstances and to release the detainee thereafter. In the event that a continued detention or an extended detention has been ordered by a court, the National Immigration Agency shall immediately notify the court issuing such order upon termination of the detention.
Upon learning that a criminal matter involving a detainee is in a judicial process, the National Immigration Agency of the Ministry of the Interior shall notify the relevant judicial authority of the ongoing detention no later than ten days before enforcing the forcible deportation. The forcible deportation shall not be enforced if the competent judicial authority believes that it is necessary to detain or ban the detainee from exiting and that the detainee should be transferred for judicial processing.
The National Immigration Agency of the Ministry of the Interior shall notify those residents of Hong Kong or Macau Area who were detained prior to the effective date of the June 2, 2015 amendment of this Act and whose time in detention had not exceeded fifteen days when said amendment became effective that the detainee may object to the detention, and shall apply to the court for an order to continue the detention by submitting reasons therefor before the expiration of the fifteen day period if it believes that it is necessary to continue such detention. When the duration of the detention has exceeded fifteen days but no more than sixty days or has already exceed sixty days, the National Immigration Agency shall apply to the court for an order to continue or to extend the detention by submitting reasons therefor on the effective day of said amendment if it believes that it is necessary to continue or to extend such detention.
The duration of detentions arising out of the same cause shall be combined for purpose of calculating the total time of detention, and the total time of detention hereunder shall not exceed one hundred days. The combined time of the detention taken place before and after the effective date of the June 2, 2015 amendment of this Act shall not exceed one hundred days in total.
The rules set forth in the second and third Paragraphs of Article 38, Article 38-1 through Article 38-3, Article 38-6, the second Paragraph of Article 38-7, the first Paragraph of Article 38-8, and Article 38-9 shall be applicable mutatis mutandis to the alternative dispositions of the detainee, the grounds against temporary detention, the procedure for objection by detainee, the statutory grounds for relieving the time limit to process the detainee to court, the implementation of temporary detention, the ways of deciding temporary detention and deportation, the procedure for revocation (discontinuance) of detention, the rules relating to resumption of detention, the video hearing and other items to be complied with.
The regulations related to the implementation, procedure, management of the detention and other items to be compliant with shall be promulgated by the Ministry of the Interior.
The preceding Article and the preceding nine Paragraphs of this Article shall be applicable to residents of Hong Kong or Macau Area who entered the Taiwan Area prior to the effective date of this Act.

Any resident of Hong Kong or Macau Area who overstays the authorized duration of residency in the Taiwan Area for less than thirty days and whose original basis of application for the residency still exists may re-apply with the National Immigration Agency of the Ministry of the Interior for residency after being penalized pursuant to Article 47-1. A period of one year shall be deducted when calculating the required duration of stay or residency in the Taiwan Area.

People of the Taiwan Area shall, under either of the following circumstances, be liable for the expenses of detention and deportation:
(1) Enabling Hong Kong or Macau Residents to enter the Taiwan Area illegally; or
(2) Illegally hiring Residents of Hong Kong or Macau.
When several persons are liable for the expenses referred to in the previous paragraph, they shall be jointly and severally liable.
Expenses incurred in cases covered under Item (1) shall be collected by the deporting authority. Said authority shall notify liable parties of the deadline for payment and make available copies of all relevant invoices and statements. Cases in which payment is not received by the deadline shall be referred to the court for compulsory collection.

Hong Kong or Macau Residents permitted to enter the Taiwan Area who have not maintained a registered domicile in the Taiwan Area for ten full years may not register as candidates for public office, serve in the military, or organize political parties.
Hong Kong or Macau Residents referred to in Article 4, Paragraph 3, of this Act, who have entered the Taiwan Area with permission but have not maintained a registered domicile in the Taiwan Area for one full year may not register as candidates for public office, serve in the military, or organize political parties.

The same regulations governing the entry, residency and employment of Taiwan residents shall apply to local employees of ROC organizations in Hong Kong or Macau who have worked for said organizations over a specified period of time. This shall also be true for said employees' parents, spouses, children who have yet to attain the age of majority, and spouses' parents, when applying to enter the Taiwan Area.
Rules both for identifying the organizations and employees and for determining the period of employment referred to in the preceding paragraph shall be formulated by the Competent Authority and submitted to the Executive Yuan for approval and subsequent promulgation.

Necessary assistance shall be provided to Hong Kong or Macau Residents whose safety and liberty are immediately threatened for political reasons.