Enforcement Rules for the Act Governing Relations between Peoples of the Taiwan Area and the Mainland Area Article 44
The competent authorities as referred to in Paragraph 1 of Article 32 of the Act shall mean the agencies that actually perform duties regarding security, anti-smuggling and defense in the waters of the R.O.C.The competent authorities as referred to in Paragraph 2 of Article 32 of the Act shall mean the coastal patrol and defense agencies and other anti-smuggling forces.