Immigration Act Article 47
The captain of an aircraft or a vessel, or the proprietor of other means of transport service shall assist staff of the National Immigration Agency when they are performing their official duties in accordance with this Act and other laws and decrees concerned.The captain of an aircraft or vessel, or transport service proprietor stated in the preceding Paragraph shall not operate his aircraft, vessel, or other means of transport to carry passengers without entry permits to enter the State. However, this provision does not apply to a passenger qualified to apply for a temporary visit permit, visa or visa-exempt entry upon arrival, or who is permitted to enter the State by the competent authorities before boarding the aircraft or vessel.
中文原文 入出國及移民法第47條
航空器、船舶或其他運輸工具，其機、船長或運輸業者，對移民署相關人員依據本法及相關法令執行職務時，應予協助。
前項機、船長或運輸業者，不得以其航空器、船舶或其他運輸工具搭載未具入國許可證件之乘客。
但抵達我國時，符合申請臨時停留許可、簽證、免簽證，或搭機（船）前經權責機關同意入國之乘客，不在此限。
前項機、船長或運輸業者，不得以其航空器、船舶或其他運輸工具搭載未具入國許可證件之乘客。
但抵達我國時，符合申請臨時停留許可、簽證、免簽證，或搭機（船）前經權責機關同意入國之乘客，不在此限。