Customs Anti-smuggling Act Article 3
The term "the smuggling of import or export goods" referred to in this Act means the shipment of goods into or out of the Republic of China without making a declaration to Customs, and thus results in an avoidance of Customs inspections, evasion of Customs duties, or escape of Customs controls. However, this doesn't include wastes cleared out of vessels that have been examined and paid due duties after making declarations to Customs.
中文原文 海關緝私條例第3條
本條例稱私運貨物進口、出口，謂規避檢查、偷漏關稅或逃避管制，未經向海關申報而運輸貨物進、出國境。
但船舶清倉廢品，經報關查驗照章完稅者，不在此限。
但船舶清倉廢品，經報關查驗照章完稅者，不在此限。