Customs Anti-smuggling Act Article 12
Ⅰ.For the necessity of suppressing smuggling, Custom may interrogate the suspect, witness and other persons concerned.Ⅱ.A written record shall be taken from the interrogation referred to in the preceding paragraph; provisions of Article 39 through Article 41 of The Code of Criminal Procedure shall apply mutatis mutandis to the particulars to be covered in such written record.