Customs Anti-smuggling Act Article 20
Ⅰ.Where articles detained cannot be disposed pursuant to the preceding article, or are likely to perish or be damaged, Customs may either, before the case is terminated, sell those articles after making a public notice and keep the money, or just deliver them to the responsible government agency for disposal, and give a notice to their owner, manager or holder.Ⅱ.For the purpose of preserving evidence, Customs may take samples or pictures of the detained articles to be disposed pursuant to the preceding paragraph.Ⅲ.Detained articles that are likely to cause hazard may be destroyed and discarded.
中文原文 海關緝私條例第20條
扣押物有不能依前條規定處理或有腐敗、毀損之虞者，海關得於案件確定前，公告變賣並保管其價金或逕送有關機關處理，並通知其所有人、管領人或持有人。
依前項規定處理之扣押物，得由海關酌予留樣或拍照存證。
易生危險之扣押物，得毀棄之。
依前項規定處理之扣押物，得由海關酌予留樣或拍照存證。
易生危險之扣押物，得毀棄之。