Customs Anti-smuggling Act Article 18

Customs may detain the vessels, aircrafts, vehicles or other transportation means that are subject to confiscation or may be confiscated pursuant to provisions of this Act.
中文原文 海關緝私條例第18條
船舶、航空器、車輛或其他運輸工具,依本條例應受或得受沒入處分者,海關得予以扣押。

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