Regulations Governing the Management of Import/Export Clearance for Transportation means Article 55

Passenger embarking and disembarking a vessel at an outport or not during business hours of the Customs shall require prior approval from the Customs. The same restriction applies to the vessel’s crew embarking and disembarking at an outport.
中文原文 運輸工具進出口通關管理辦法第55條
船舶在外港或海關辦公時間外上下旅客,應先向海關申請核准;船舶工作人員不得在外港上下船舶者,亦同。

English translation for reference only; the Chinese text prevails. Not legal advice.