Customs Anti-smuggling Act Article 10

Ⅰ.Where Customs considers, with justifiable reasons, that a violation of this Act has taken place, it may survey and search the places in question. To perform the aforesaid survey and searching, however, Customs shall ask the occupant of the place, his/her cohabitant, employees, or neighbors, and local policeman to be present for witness. If the survey or searching is conducted on a vessel, aircraft, vehicle or other transportation means, Customs shall ask its manager to be present for witness.Ⅱ.Where a place referred to in the preceding paragraph belongs to a government agency or state-owned enterprise, the survey or searching shall be conducted jointly with the designated personnel of that agency or enterprise.