Customs Anti-smuggling Act Article 28
Ⅰ.Where a vessel, aircraft, vehicle or any other transportation means fails to arrive at the specified unloading place in a commercial port, and unloads the goods or self-use goods without Customs permission, the manager shall be imposed with a fine no more than twice of the value of the goods in question, and such goods may also be confiscated.Ⅱ.Any persons who transits, places, receives, or provides assistance in loading and unloading the goods or articles referred to in the preceding paragraph shall be penalized pursuant to the provision of the preceding paragraph.
中文原文 海關緝私條例第28條
船舶、航空器、車輛或其他運輸工具未到達通商口岸之正當卸貨地點，未經許可而擅行起卸貨物或自用物品者，處管領人貨價二倍以下之罰鍰，並得將該貨物及物品沒入之。
擅自轉載、放置或收受前項貨物、物品或幫同裝卸者，依前項規定處罰。
擅自轉載、放置或收受前項貨物、物品或幫同裝卸者，依前項規定處罰。