Customs Anti-smuggling Act Article 14
The process of a survey or search shall be recorded in writing and handed to the person interrogated or the witness at the scene and ask them to sign or seal after they have read over the record. If the person interrogated or the witness is unable or refuses to sign or seal on the written records, the recording Customs Officer shall take note accordingly.
中文原文 海關緝私條例第14條
勘驗、搜索應將經過情形作成筆錄，交被詢問人或在場證人閱覽後，一同簽名或蓋章。
如有不能簽名蓋章或拒絕簽名蓋章者，由筆錄制作人記明其事由。
如有不能簽名蓋章或拒絕簽名蓋章者，由筆錄制作人記明其事由。