Customs Personnel Management Act Article 18

Regulations governing the reward and punishment for the behavior of customs officers shall be promulgated by the Executive Yuan and the Examination Yuan of the Republic of China.
中文原文 關務人員人事條例第18條
關務人員獎懲辦法,由行政院會同考試院定之。

English translation for reference only; the Chinese text prevails. Not legal advice.