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.
中文原文 臺灣地區與大陸地區人民關係條例施行細則第44條
本條例第三十二條第一項所稱主管機關,指實際在我水域執行安全維護、緝私及防衛任務之機關。
本條例第三十二條第二項所稱主管機關,指海岸巡防機關及其他執行緝私任務之機關。

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