Regulations Governing the Management of Import/Export Clearance for Transportation means Article 53
A vessel entering harbor without discharging any cargo or passenger (except ship’s supply) and departing within 24 hours is not required to complete import and export clearance declaration procedure.
中文原文 運輸工具進出口通關管理辦法第53條
船舶進港後不上下客貨（船用補給品除外），並在二十四小時內開航出口者，免辦進口及出口結關申報手續。