Customs Anti-smuggling Act Article 25
Where goods or documents pertaining to them on board a vessel are destroyed or thrown into water for evading Customs seizure, whether the vessel in question is within 24 nautical miles from shore or has been chased outward to a point outside that boundary, the manager and the offender shall be respectively imposed with a fine of no less than NTD 30,000 and no more than NTD 150,000, and the vessel may also be confiscated.
中文原文 海關緝私條例第25條
船舶在沿海二十四海里界內，或經追緝逃出界外，將貨物或貨物有關文件毀壞或拋棄水中，以避免緝獲者，處管領人及行為人各新臺幣三萬元以上十五萬元以下罰鍰，並得沒入該船舶。