Customs Anti-smuggling Act Article 16-1
Where the suspected are found in the anti-smuggling actions conducted by Customs, or by military or police authorities as they assist Customs or on their own take anti-smuggling actions pursuant to the preceding article, the case shall be immediately transferred to the competent authority for disposal according to relevant laws.
中文原文 海關緝私條例第16-1條
海關執行緝私，或軍警機關依前條協助緝私或逕行查緝，發現有犯罪嫌疑者，應立即依法移送主管機關處理。