Mutual judicial assistance between the Taiwan Area and Hong Kong or Macau shall be conducted on a reciprocal basis.

Prior to the establishment of direct postal, transportation and commercial links between the Taiwan Area and the Chinese mainland, Hong Kong and/or Macau shall be considered as third areas.

Permits granted before this Act is implemented to Hong Kong or Macau Residents for entry to the Taiwan Area or for other matters legally requiring permission shall not be revoked or changed after this Act is implemented, unless there are changes in the rules and regulations or the facts by which said permits were granted, or there is some other legal basis by which it should be revoked.

Pursuant to the provisions of this Act concerning the issuance of permits and licenses, all relevant agencies, as well as the institutions and private organizations specified in Article 6 of this Act shall collect screening and licensing fees, wherein the standards for said fees are to be set by the relevant agencies.

Following the implementation of this Act, should any change occur in the situation of Hong Kong or Macau such that the implementation of this Act endangers the security of the Taiwan Area, the Executive Yuan may request the President to order suspension of the application of all or part of the provisions of this Act pursuant to Article 2, Paragraph 4, of the Additional Articles of the Constitution. Furthermore, the Executive Yuan shall submit its decision and reasons within ten days to the Legislative Yuan for confirmation. Should half of the Legislative Yuan membership vote to withhold confirmation or to not deliberate the motion, said decision shall become null and void. To restore all or part of the provisions, the same procedures shall apply.
Should the application of any part of this Act be suspended and no other laws or regulations be formulated to govern relations between the Taiwan Area and Hong Kong or Macau, the relevant provisions of the Act Governing the Relations Between People of the Taiwan Area and the Mainland Area shall apply.

The Enforcement Rules for this Act shall be formulated by the Executive Yuan.

The implementation date for this Act shall be designated by the Executive Yuan. However, the Executive Yuan may designate separate implementation dates for all or part of its provisions as conditions warrant.
The amendments made to this Act on May 5, 2006 shall take effect on July 1, 2006.