Customs Anti-smuggling Act Article 24
Where a vessel, aircraft, vehicle or other transportation means enters a place other than a commercial port without permission, it shall be confiscated, unless the manager in question reports in writing, explaining that such behavior was caused by force majeure or based on any other justifiable causes, to the local competent authority which has verified the reality of such events.
中文原文 海關緝私條例第24條
船舶、航空器、車輛或其他運輸工具，未經允許擅自駛入非通商口岸者，沒入之。
但因不可抗力或有其他正當理由，經管領人函報當地有關主管機關核實證明者，不在此限。
但因不可抗力或有其他正當理由，經管領人函報當地有關主管機關核實證明者，不在此限。