Customs Anti-smuggling Act Article 4
The term "a declaration of import or export goods" referred to in this Act means the importation or exportation of goods through a commercial port with a Customs declaration pursuant to the Customs Act and relevant laws and regulations.
中文原文 海關緝私條例第4條
本條例稱報運貨物進口、出口，謂依關稅法及有關法令規定，向海關申報貨物，經由通商口岸進口或出口。