Customs Anti-smuggling Act Article 19
Where it is difficult to deliver or store the goods or transportation means detained, Customs may hand them to the owner, manager or holder after such person has made an undertaking, or to a local government agency for safekeeping. If the latter is the case, a notice shall be given to the owner, manager, or holder of the goods or transportation means detained.
中文原文 海關緝私條例第19條
扣押之貨物或運輸工具，因解送困難或保管不易者，得由海關查封後，交其所有人、管領人或持有人具結保管，或交當地公務機關保管。
其交公務機關保管者，應通知其所有人、管領人或持有人。
其交公務機關保管者，應通知其所有人、管領人或持有人。