Taiwan is surrounded by sea, but not developed in boating activities. Yacht is expensive and the maintenance cost is expensive. Starting from the vision of regulation to yachting activit. CIQS (CUSTOMS, IMMIGRATION, QUARANTINE AND SECURITY)too complicated, and there is no good yacht port. These issues must be addressed. This paper intends to discuss the perspective of administrative law approach by BOT to building Yacht Base or Marina. Countries can reduce the financial burden of. Control measures should be abolished or improved. So can the intention to develop Taiwan's marine tourism.