Customs Anti-smuggling Act Article 31-1
Where Customs has confirmed that certain import goods or goods in transit to another domestic port carried by a vessel, aircraft, vehicle or any other transportation means are not listed in the manifest, list of consignments, or shipping documents, such goods shall be confiscated, unless it is proved the goods in question were loaded by mistake.
中文原文 海關緝私條例第31-1條
船舶、航空器、車輛或其他運輸工具所載進口貨物或轉運本國其他港口之轉運貨物，經海關查明與艙口單、載貨清單、轉運艙單或運送契約文件所載不符者，沒入其貨物。
但經證明確屬誤裝者，不在此限。
但經證明確屬誤裝者，不在此限。