Customs Anti-smuggling Act Article 39

Ⅰ.Where an inward or outward passenger carrying dutiable or controlled goods but not applies for inspection or intends to evade inspection, the goods in question shall be confiscated, and that passenger may be penalized pursuant to Paragraph 1, Article 36.Ⅱ.Where a passenger declaring the importation or exportation of the unaccompanied baggage violates this Act or relevant laws, or evades customs duty, a penalty shall be imposed pursuant to the provision of Article 37.