Customs Personnel Management Act Article 21

The consolation of customs officers shall be conducted in accordance with Civil Service Retirement, Severance, and Survivor Relief Act; a customs officer who dies due to an attack or intimidation while performing duties will be considered asdying engaging in a battle, and shall be given an extra consolation payment.
中文原文 關務人員人事條例第21條
關務人員之撫卹,適用公務人員退休資遣撫卹法之規定;其在執行勤務中,遭受暴力或危害,以致殉職者,視為冒險犯難殉職人員,加發撫卹金。

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