The Regulations on Collection,Custody and Use of Commercial Port Dues Article 3
Commercial port dues are classified in three categories: ship port dues, passenger port dues and cargo port dues, which will be respectively levied on carriers by sea, departure passengers and cargo shippers.
中文原文 商港服務費收取保管及運用辦法第3條
商港服務費之收費項目，分為船舶、旅客、貨物三項，其繳納義務人分別為船舶運送業、離境旅客、貨物託運人。