Regulations Governing the Forcible Deportation of the People of the Mainland Area and the Residents of Hong Kong and Macau Article 3
The people of the Mainland Area or the residents of Hong Kong or Macau, who have not been permitted to enter the Taiwan Area and are intercepted at the port of entry of the Taiwan Area, may be repatriated by the competent authorities which may demand the captain or agent of the aircraft or ship to arrange such a repatriation by a flight or ship that departs from the Taiwan Area on the same day or the next flight or ship.
中文原文 大陸地區人民及香港澳門居民強制出境處理辦法第3條
在機場、港口查獲未經許可入境之大陸地區人民、香港或澳門居民，權責機關得責由原搭乘航空器、船舶之機（船）長或其所屬之代理人，安排當日或最近班次遣送離境。