A. Organizational Structure
In order to strengthen law enforcement in sea areas and successfully promote its duties and affairs, the Directorate General has 10 subordinate agencies, namely Patrol Division, Marine Division, Ship Management Division, Logistics Division, Internal Affairs Office, Secretariat Office, Personnel Office, Office of Budget, Accounting and Statistics, Training Center. and Duty Command Center. In order to meet the needs of mission, the Investigation Brigade and Special Mission Flotilla have been established to undertake investigation and patrol at seawaters worldwide. In addition, 10 Class A Offshore Flotillas, 6 Class B Offshore Flotillas and 4 Regional Sector Flotillas have been created as per different characteristics of sea areas.

B. Functions
In order to maintain the order in Taiwan's sea areas, preserve resources, ensure national security and protect people's rights, the Directorate General has the following functions pursuant to the law:
(1) Detect and prevent crimes committed in sea areas;
(2) Combat smugglings at sea waters and non-trading ports;
(3) Execute the following duties in accordance with laws:
1. Control and maintenance of maritime traffic order.
2. Evidence collection and handling in the cases of boat collision and other disputes.
3. Search, rescue and emergency medical aid in the event of perils of the sea and missing person.
4. Rescue and aid in the event of maritime disaster.
5. Patrol and maintenance of fishery resources.
6. Maritime environment protection and conservation.
7. Other functions in accordance with the laws.

(4) Coordinate, investigate and handle foreigner-involved affairs concerning guarding the Waters and the Coast.
(5) Planning of Maritime Patrol duties and affairs, supervision and evaluation;
(6) Planning, design, construction as well as maintenance and repair of vessels, aircrafts.
(7) Planning, supervision, evaluation of ethics, and investigation and punishment in the event of violation.
(8) Planning, implementation and evaluation of trainings.
(9) Interpretation of laws and regulations, planning and design of books.
(10) Other matters which shall be planned and implemented pursuant to the laws.