Customs Anti-smuggling Act Article 40
Where a blank document, signed by a foreign consigner and thus can be used as the invoices for imports, has been delivered by mail, or carried into or held by someone in homeland, the holder shall be imposed with a fine of no more than NTD 30,000, and the document in question shall be confiscated.
中文原文 海關緝私條例第40條
由國外寄遞或攜帶入境或在國內持有，經國外發貨廠商簽字，可供填寫作為進口貨物發票之預留空白文件者，處持有人新臺幣三萬元以下罰鍰，並沒入其文件。