Customs Anti-smuggling Act Article 39-1
Where import or export goods, other than genuine goods parallel imported, that have been declared to Customs infringes the patent right, trademark right or copyright, the importer or exporter in question shall be, unless otherwise specified in other laws, imposed with a fine no more than three times the value of the goods, and the goods shall be confiscated.
中文原文 海關緝私條例第39-1條
報運之進出口貨物，有非屬真品平行輸入之侵害專利權、商標權或著作權者，處貨價三倍以下之罰鍰，並沒入其貨物。
但其他法律有特別規定者，從其規定。
但其他法律有特別規定者，從其規定。