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.
中文原文 海關緝私條例第12條
海關因緝私必要,得詢問嫌疑人、證人及其他關係人。
前項詢問,應作成筆錄,其記載事項,準用刑事訴訟法第三十九條至第四十一條之規定。

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