These Enforcement Rules are enacted in accordance with Article 61 of the Act Governing Relations with Hong Kong and Macau (hereinafter, the "Act").

The term “Mainland Area” as used in the Act shall refer to the territory of the Republic China other than the Taiwan Area, but not including Hong Kong and Macau. The term “People of the Mainland Area” shall have the meaning as provided in the Act Governing Relations between the People of the Taiwan Area and the Mainland Area.

The term “Hong Kong passport” as used Paragraph 1 of Article 4 of the Act refers to a travel document with passport function issued by the Hong Kong Government or other authorized organizations, for Hong Kong Residents’ use for international travel.

The term “Macau passport” as used in Paragraph 2 of Article 4 of the Act refers to a travel document with passport function issued by the Macau Government or other authorized organizations, for Macau Residents’ use for international travel.

When the Residents of Hong Kong apply for entry into the Taiwan Area, or claim their status as Hong Kong Residents in the Taiwan Area, relevant authorities may request such Hong Kong Residents to explain the fact of their not holding British (Overseas) passports or travel documents other than the Hong Kong passport, or to provide evidence thereof.

When the Residents of Macau apply for entry into the Taiwan Area, or claim their status as Macau Residents in the Taiwan Area, relevant authorities may request such Macau Residents to explain the fact of not holding Portuguese passports or travel document other than the Macau passport, or to provide evidence thereof.
Portuguese passport referred to in the preceding paragraph means only those obtained in Macau prior to the end of Portuguese rule.

The term “those who obtained the status of overseas Chinese” as used in Paragraph 3 of Article 4 of the Act refers to persons who obtained overseas Chinese identification certificate issued by the Overseas Chinese Affairs Commission.
The Residents of Hong Kong or Macau who claim to have obtained the status of overseas Chinese referred to in the preceding paragraph shall provide the overseas Chinese identification certificate referred to in the preceding paragraph, and the relevant authorities may confirm with the Overseas Chinese Affairs Commission if necessary.

(Deleted)

When institutions established or designated in accordance with Paragraph 1 of Article 6 of the Act, or authorized non-governmental organizations commissioned in Hong Kong or Macau under the same provisions of the Act, handle matters regarding exchanges between the Taiwan Area and Hong Kong or Macau, the Competent Authority shall consult with the Ministry of Foreign Affairs for matters involving foreign citizens or governments.

The term “personnel” as used in Paragraph 2 of Article 8 of the Act refers to personnel dispatched by such establishments.

The term “Certify” as used in Article 9 of the Act shall include document certification matters stipulated in the Document Legalization Act for the Ministry of Foreign Affairs and Overseas Missions.

The Document Legalization Act for the Ministry of Foreign Affairs and Overseas Missions shall apply mutatis mutandis to the handling of certification by institutions or non-governmental organizations prescribed in Article 9 of the Act.

“General exit rules” referred to in Article 10 of the Act shall mean relevant laws and regulations governing entry into countries or areas other than the Mainland Area by the People of the Taiwan Area.

The Ministry of the Interior shall, when determining the annual quotas in accordance with Paragraph 2 of Article 12 of the Act, evaluate the state of Hong Kong or Macau Residents’ temporary or permanent residence in the Taiwan Area, discuss with the Competent Authority for consideration of policies regarding Hong Kong and Macau, and then submit the proposed annual quotas to the Executive Yuan for approval and subsequent public notices.

The Residents of Hong Kong or Macau who obtained permission of residence in the Taiwan Area before the implementation date of this Act, except for those entering into Taiwan for study, may be treated as Hong Kong or Macau Residents described in Paragraph 3 of Article 4 of the Act and be allowed to accept employment to work in the Taiwan Area.

The Residents of Hong Kong or Macau who already worked in the Taiwan Area before the implementation date of this Act shall not require work permits; Hong Kong or Macau Residents who are required to obtain work permits in accordance with Article 13 of the Act shall apply for permits within 6 months from the implementation date of the Act, and shall be deemed not permitted if failing to do so.
Relevant authorities may consult with the Competent Authority for its opinions with respect to the process of permit application referred to in the preceding Paragraph if necessary.

(Abolished)

“Entering into the Taiwan Area without permission” as provided in Subparagraph 1 of Paragraph 1 of Article 14 of the Act refers to circumstances including entry with fake or forged passports, travel documents or other similar certifying documents, or by making untrue statements, concealing important facts or using other illegal methods for entry.

(Abolished)

The danger of threating national interest, public safety, or public order or engaging in terrorist activities referred to in Subparagraph 3 of Paragraph 3 of Article 14 of the Act shall mean one of the following situations:
1. Failure to disclose previous participation in, or funding of, any group who practices offenses against internal or external security of the state or any activity thereof.
2. Failure to disclose previous participation in, or funding of, any terrorist or violent illegal group or any activity thereof.
3. Sufficient facts exist to recognize the suspicion of involvement in a major crime or the possession of a criminal habit.
4. Engagement of acts endangering public safety or public order against which an action has been taken by relevant authorities.

(Abolished)

In the event that a resident of the Hong Kong or Macau deseases before deportation, death certificate and other documentation shall be issued by the designated institution pursuant to the regulations, and the same shall be delivered to the aircraft (vessel) or other people at the time of deportation together with the remain or ash of the deceased to carry back.

“Serve in the military” referred to in Article 16 of the Act shall mean service in the military according to the Act Governing the Commission of Armed Forces Military Officers and Sergeants and the Act Governing the Assignment of Armed Forces Military Officers and Sergeants, excluding obligational service in the military.

A local employees of an organization’s office in Hong Kong or Macau who has worked for the office for a certain period of time, as determined by the competent authority pursuant to Article 17 of the Act, may apply for permanent residence in Taiwan. Such application shall be submitted by the employing organization to the National Immigration Agency of the Ministry of the Interior, for issuance of permanent residence certificate for the Taiwan Area.
The forgoing shall apply to such person’s parents, spouse, minor children and parents-in-law whose applications are also submitted together.
Persons described in the preceding two paragraphs shall make household registration immediately pursuant to the relevant regulations after entry.

Unless governed by other laws or regulations, the Competent Authority shall report circumstances described in Article 18 of the Act to the Executive Yuan for its special handling.

The Ministry of Culture may authorize civil organizations of Hong Kong or Macau to identify and certify the publications, motion pictures, video programs, radio and TV programs of Hong Kong or Macau referred to in Article 23 of the Act.

The vessels of the Republic of China as referred to in Article 24 of the Act shall mean the vessels specified in Paragraph 1 of Article 5 of the Law of the Ships; the vessels of Hong Kong or Macau shall mean the vessels registered in and having true contact therewith, but shall not include military or official vessels.

The Taipei Flight Information Region referred to in Paragraph 2 Article 26 of the Act shall mean the airspace prescribed by the International Civil Aviation Organization for which the Taiwan Area is responsible for providing flight information services and performing navigation aid services.

The additional amount of tax due as a result of applying the appropriate tax rates to the total combined taxable income from Hong Kong or Macau and foreign countries referred to in Paragraph 3 of Article 28 of the Act, shall be computed according to the following formula:
(Income in the Taiwan Area + Income in the Mainland Area + Income in Hong Kong or Macau + Income in foreign sources) × tax rate ＝ payable tax for the total amount of income of a profit-seeking enterprise.
(Income in the Taiwan Area + Income in the Mainland Area) × tax rate ＝ payable tax for the amount of income from the Taiwan Area and the Mainland Area of a profit-seeking enterprise.
Payable tax for the total amount of income of a profit-seeking enterprise － payable tax for the amount of income from the Taiwan Area and the Mainland Area of a profit-seeking enterprise ＝ increased payable tax from Hong Kong, Macau, and foreign sources.

The financial, insurance institutions in the Taiwan Area as referred to in Article 32 of the Act shall mean any financial, insurance, securities, and futures institutions of the Taiwan Area established or supervised under the Banking Law, the Insurance Law, the Securities and Exchange Law, the Futures Trading Law or other related laws and regulations.

The Financial Supervisory Commission’s permission for financial and insurance institutions in the Taiwan Area to establish branch institutions or subsidiaries in Hong Kong or Macau shall be conditioned upon the restriction against participating in businesses or activities that are inconsistent with the government’s Mainland policies.
The Financial Supervisory Commission may cancel or revoke such permission when the condition for the permission of establishment of branches or subsidiary described in the preceding paragraph is violated.

The term “currency and negotiable instruments ” as used in Article 33 of the Act refers to currency, notes, or securities issued by Hong Kong or Macau.

The declaration stipulated in the proviso of Paragraph 2Article 33 of the Act shall be made to the customs in writing, and the currency and negotiable instruments declared shall be sealed by the passengers and be kept at the customs. The passengers are allowed to bring the said currency and negotiable instruments with them when they depart.

Fund from Hong Kong or Macau as referred to in Article 34 of the Act shall mean:
1. Inbound funds remitted, brought or delivered to the Taiwan Area from Hong Kong or Macau.
2. Outbound funds remitted, brought or delivered to Hong Kong or Macau from the Taiwan Area.
3. Fund flowing into or out of the Taiwan Area and not included in the preceding two Subparagraphs that, according to data on the flow of such funds, appear to be the funds of any residents, juristic person, organization or other institutions of Hong Kong or Macau.

“Jurisdiction” referred to in Paragraph 1 of Article 42 of the Act shall mean the jurisdiction over lawsuits requesting permission to enforce judgments, as stipulated in Article 4-1 of the Compulsory Enforcement Act.

In regard to any of the residents of Hong Kong or Macau who commits treasons, but who is permitted to enter into the Taiwan Area, pursuant to Article 45 of the Act, by disclosure of the foregoing or as a special case exempt from such disclosure, the agency that grants the entry permit of such persons shall forward the disclosure report or the report relating to the special case exempt from disclosure to the competent public prosecutors’ offices for high courts or branch courts thereof for record in a timely fashion.
Matters for which disclosure may be exempted in special cases as prescribed in the preceding Paragraph shall be determined by the Competent Authority.

This Enforcement Rules shall be implemented from the date of implementation of the Act. In the event described in the proviso of Paragraph 1 of Article 62 of the Act, this Enforcement Rules shall be implemented from the dates of implementation of part or all of the provisions of the Act, as the case may be.
The amendments to this Enforcement Rules shall be implemented from the date of promulgation.