Enforcement Rules for the Act Governing Relations between Peoples of the Taiwan Area and the Mainland Area Article 53
The declaration prescribed in the proviso of Paragraph 1 of Article 38 of the Act shall be made in writing to Customs.
中文原文 臺灣地區與大陸地區人民關係條例施行細則第53條
本條例第三十八條第一項但書規定之申報，應以書面向海關為之。