Customs Anti-smuggling Act Article 23
Where a vessel, aircraft, vehicle or other transportation means violates the provision of Article 8 and disobeys Customs order, the manager shall be imposed with a fine of no less than NTD 60,000 and no more than NTD 120,000. Furthermore, the aforesaid transportation means shall be confiscated if Customs confirmed that it is mainly used for smuggling.
中文原文 海關緝私條例第23條
船舶、航空器、車輛或其他運輸工具，違反第八條規定而抗不遵照者，處管領人新臺幣六萬元以上十二萬元以下罰鍰；經查明以載運私貨為主要目的者，並沒入該運輸工具。