Article 3
The term "water recreation activities" as used in these Regulations means the following water-related activities engaged in for recreational purposes:
1. Swimming, surfing, and diving.
2. Operating equipment for parasailing and similar activities.
3. Activities that involve the use of any type of floating equipment, including windsurfing, waterskiing, jet skiing, canoeing, rafting, banana boating, use of rubber dinghies, towable tubing, water bicycling, rowing, kitesurfing, stand up paddling and other types of floatable equipment.
4. Other water recreation activities as announced by the administrative authority.
Note that “other types of floatable equipment” mentioned in the preceding paragraph (#3 above) refers to equipment that people can operate in or on the water due to its buoyancy. However, this does not include ships or boats.
The safety requirements for each type of equipment shall be governed by the relevant laws and regulations issued by the Maritime Port Bureau, as well as government authorities responsible for specific locations.

Section 4-1: Other activities with floating equipment

Article 27-1
Before any person or entity engages in taking customers on events involving water recreation activities with floating equipment other than those listed in Section 1, 3 and 4, they shall register with the appropriate administrative authorities.
Anyone who takes customers to engage in the aforementioned activities shall provide appropriate safety instructions regarding the activity to the tourists before commencing the activity.
The specific content of such safety instructions shall be prescribed and publicly announced by the relevant administrative authority for the water recreation activity involved.