Customs Anti-smuggling Act Article 22

Ⅰ.The provisions of Articles 13 and 14 shall apply mutatis mutandis to the procedures of making detention. In addition, a detention receipt, containing description of the article, the place and time of detention, and the name and dwelling address of the owner, manager or holder, shall be issued and signed by the enforcement Customs officer.Ⅱ.Articles detained shall be marked and sealed, and stamped by the enforcement agency or Customs officer.