Customs Anti-smuggling Act Article 38
Where there are dutiable or controlled goods in a postal letter or parcel, and the envelope thereof is neither correctly marked with the quality, quantity, weight and value of the goods, nor attached with those information, Customs may confiscate the goods and notify its receiver or sender, if the involvement of smuggling or evading from control is verified.
中文原文 海關緝私條例第38條
郵遞之信函或包裹，內有應課關稅之貨物或管制物品，其封皮上未正確載明該項貨物或物品之品質、數額、重量、價值，亦未附有該項記載者，經查明有走私或逃避管制情事時，得沒入其貨物或物品，並通知進口收件人或出口寄件人。