National North Border Introduction
Standing at the northernmost point of Taiwan, many people know that the southernmost boundary of the Republic of China reaches the Spratly Islands' Dongsha Atoll, but few may know that the northernmost boundary is located in Matsu's Dongyin. By heading northwest from the Qing Shui Ao control point along the road, climbing over the mountain, you will reach the northern border of the Republic of China. However, the true northernmost extremity of Taiwan is actually a small reef located offshore of Luohanping Cape! This reef, also known as Beigu Reef, is situated about 600 meters above the back bay of Xiyin. Currently, the reef is uninhabited and can appear or disappear with the rise and fall of tides. To commemorate the northern border of the nation and to allow tourists to admire it, the Matsu Administration has built an observation deck at the Cape of Back Bay and erected a stone tablet inscribed with "National Northern Border," providing a spot for tourists to take photos. Even if you don't see Beigu Reef, you can still prove that you have visited the "northern boundary of the country."