Enforcement Rules of the Act Governing Relations with Hong Kong and Macau Article 27

The vessels of the Republic of China as referred to in Article 24 of the Act shall mean the vessels specified in Paragraph 1 of Article 5 of the Law of the Ships; the vessels of Hong Kong or Macau shall mean the vessels registered in and having true contact therewith, but shall not include military or official vessels.
中文原文 香港澳門關係條例施行細則第27條
本條例第二十四條所稱中華民國船舶,指船舶法第五條第一項所定之船舶;所稱香港或澳門船舶,指在香港或澳門登記並與其有真正連繫之船舶。
但不包括軍用或公務船舶。

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