▁holder ▁can ▁pass ▁the ▁Taiwan ese ▁border ▁control ▁without ▁a ▁Taiwan ▁pass port . ▁However , ▁to ▁enter ▁Main land ▁China , ▁a ▁Main land ▁Tra vel ▁Perm it ▁for ▁Taiwan ▁Res idents ▁issued ▁by ▁the ▁P RC ▁is ▁required . ▁ ▁History ▁Prior ▁to ▁the ▁hand over ▁of ▁Hong ▁Kong ▁and ▁Mac au , ▁the ▁permit ▁was ▁a ▁pass port - like ▁book let , ▁with ▁the ▁flag ▁of ▁the ▁Republic ▁of ▁China ▁im print ed ▁on ▁the ▁cover . ▁Hold ers ▁of ▁P RC ▁pass ports , ▁RO C ▁pass ports ▁or ▁any ▁travel ▁documents ▁not ▁issued ▁by ▁Hong ▁Kong ▁or ▁Mac au ▁were ▁not ▁el ig ible ▁for ▁the ▁permit . ▁ ▁When ▁Hong ▁Kong ▁was ▁under ▁British ▁rule , ▁hold ers ▁of ▁British ▁Dep endent ▁Territ ories ▁citiz en ▁and ▁British ▁National ▁( Over se as ) ▁pass ports ▁were ▁required ▁to ▁apply ▁for ▁the ▁permit ▁to ▁visit ▁Taiwan , ▁but ▁British ▁citizens ▁were ▁el ig ible ▁for ▁vis a - free ▁access . ▁The ▁permit ▁was ▁also ▁required ▁for ▁hold ers ▁of ▁Hong ▁Kong ▁Cert ificate ▁of ▁Identity . ▁Prior ▁to ▁ 1 9 9 7 , ▁the ▁permit ▁had ▁to ▁be ▁applied ▁at ▁the ▁Ch ung ▁H wa ▁Tra vel ▁Service ▁in ▁Hong ▁Kong ▁or ▁the ▁Tai pe i ▁Trade ▁and ▁Tour ism ▁Office ▁in ▁Mac au . ▁Since ▁the ▁hand o vers ▁of ▁so vere ig nt y , ▁the ▁application ▁procedures ▁have ▁been ▁e ased ▁over ▁time . ▁In ▁ 2 0 1 0 ,