Enforcement Rules for the Act Governing Relations between Peoples of the Taiwan Area and the Mainland Area Article 43

Any vessel seized under the provisions of the preceding Article shall be confiscated by the competent authorities upon the occurrence of any of the following:1. Acts of piracy against vessels of the Taiwan Area.2. Involvement in contraband or illegal fishing concerning the Taiwan Area.3. Acts of transporting people to illegally enter into or depart from the Taiwan Area.4. Hostile acts towards vessels that are on duty to carry out inspections.Any vessel detained which involved in smearing or concealing vessel names, had no vessel name, refused to stop for inspection, engaged in illegal fishing or other illegal acts, or is verified by the competent authorities as having a record of being detained more than twice, may be confiscated.Any detained vessel that neither falls under the circumstances as prescribed in the preceding two Paragraphs nor has been involved in any violation of law may be returned.
中文原文 臺灣地區與大陸地區人民關係條例施行細則第43條
依前條規定扣留之船舶,由有關機關查證其船上人員有下列情形之一者,沒入之:
一、搶劫臺灣地區船舶之行為。
二、對臺灣地區有走私或從事非法漁業行為。
三、搭載人員非法入境或出境之行為。
四、對執行檢查任務之船艦有敵對之行為。
扣留之船舶有塗抹或隱蔽船名、無船名、拒絕停船受檢、從事漁撈、其他違法行為,或經主管機關查證該船有被扣留二次以上紀錄者,得沒入之。
扣留之船舶無前二項所定情形,且未涉及違法情事者,得予以發還。

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