Customs Anti-smuggling Act Article 35
Where import goods, export goods, through goods, transit goods, bonded goods, parcels, baggage, and container stored in a vessel, aircraft, vehicle, any other transportation means or other places of storage are under Customs custody, or have been sealed or locked by Customs, any person who repackages, moves, conveys such goods or alters their marks, or breaks the seals or opens the locks thereof, shall be imposed with a fine of no less than NTD 6,000 and no more than NTD 60,000. The fine may be doubled in case of the violation is severe by nature, and may be imposed continuously if that carrier or operator fails to follow Customs instruction to correct the misconduct within a given time limit.
中文原文 海關緝私條例第35條
進出口貨物、通運貨物、轉運貨物、保稅貨物、郵包、行李或貨櫃存放於船舶、航空器、車輛、其他運輸工具或其他處所，而在海關監管下或經海關加封、下鎖，有擅行改裝、移動、搬運、塗改標誌號碼或拆封、開鎖者，處新臺幣六千元以上六萬元以下罰鍰，並限期改正；屆期未改正者，得按次處罰；情節重大者，並得加倍處罰。