Customs Anti-smuggling Act Article 11

Where Customs considers, with justifiable reasons, that the carriage of an article by a person may well constitute a violation of this Act, it may order that person to hand in the article in question for examination; if that person refuses to do so, Customs may search his/her body. The aforesaid searching shall be accompanied by no less than two Customs officers or a third person other than Customs officer, and the search of female's body shall be conducted by female Customs officer.
中文原文 海關緝私條例第11條
海關有正當理由認有身帶物件足以構成違反本條例情事者,得令其交驗該項物件;如經拒絕,得搜索其身體。
搜索身體時,應有關員二人以上或關員以外之第三人在場。
搜索婦女身體,應由女性關員行之。

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