Customs Anti-smuggling Act Article 36
Ⅰ.Any person who smuggles import or export goods, or handles smuggled goods shall be imposed with a fine no more than three times the value of the goods in question.Ⅱ.Any person who loads or unloads, delivers, receives, hides, buys, or sells the smuggled goods shall be imposed with a fine of no more than NTD 90,000; anyone who hires or induces others to do so shall also be imposed with the same amount of fine.Ⅲ.The smuggled goods referred to in the preceding paragraphs shall be confiscated.Ⅳ.A person who has loaded or unloaded, delivered, received, stored, bought or sold smuggled goods in ignorance shall be exempted from penalties provided such case is confirmed by Customs.
中文原文 海關緝私條例第36條
私運貨物進口、出口或經營私運貨物者，處貨價三倍以下之罰鍰。
起卸、裝運、收受、藏匿、收買或代銷私運貨物者，處新臺幣九萬元以下罰鍰；其招僱或引誘他人為之者，亦同。
前二項私運貨物沒入之。
不知為私運貨物而有起卸、裝運、收受、貯藏、購買或代銷之行為，經海關查明屬實者，免罰。
起卸、裝運、收受、藏匿、收買或代銷私運貨物者，處新臺幣九萬元以下罰鍰；其招僱或引誘他人為之者，亦同。
前二項私運貨物沒入之。
不知為私運貨物而有起卸、裝運、收受、貯藏、購買或代銷之行為，經海關查明屬實者，免罰。