Customs Anti-smuggling Act Article 31
Where Customs has confirmed that a vessel, aircraft, vehicle or any other transportation means carries goods without shipping documents and the following circumstances, the transportation firm shall be penalized pursuant to Paragraph 1 and 3, Article 36. If the misconduct is caused by the owner of the goods, the owner shall be penalized. If the misconduct is jointly performed by a transportation firm and the owner of the goods, they shall be fined respectively:1.The goods are not listed in the manifest or list of consignments.2.The goods is combined with two or more packages, and it is not noted in the manifest or list of consignments.
中文原文 海關緝私條例第31條
船舶、航空器、車輛或其他運輸工具所載貨物，有下列情事之一，且經海關查明未具有貨物運送契約文件者，依第三十六條第一項及第三項規定處罰運輸業者；責任歸屬貨主者，處罰貨主；運輸業者與貨主共同為之者，分別處罰之：
一、未列入艙口單或載貨清單。
二、貨物由二包以上合成一件，而未在艙口單或載貨清單內註明。
一、未列入艙口單或載貨清單。
二、貨物由二包以上合成一件，而未在艙口單或載貨清單內註明。