Customs Anti-smuggling Act Article 42
Ⅰ.Where it is suspected that there is a violation of this Act in a declaration of import or export goods, Customs may notify the importer, exporter, shipper or consignee of the goods to submit the invoices, price memos, bills and other documents concerned for further review, and may check or copy information recorded in the accounting book, letters or invoice book related to the importation, exportation, transaction, cost, and payment regarding such goods.Ⅱ.Any person mentioned in the preceding paragraph fails to submit, refuses Customs request for checking or copying the aforesaid documents or records, or hides or destroys those documents or records with an attempt to eliminate evidence, shall be imposed with a fine of no more than NTD 60,000.
中文原文 海關緝私條例第42條
海關對於報運貨物進口、出口認有違法嫌疑時，得通知該進口商、出口商、貨主或收貨人，將該貨物之發票、價單、帳單及其他單據送驗，並得查閱或抄錄其與該貨物進口、出口、買賣、成本價值、付款各情事有關之帳簿、信件或發票簿。
不為送驗或拒絕查閱抄錄，或意圖湮滅證據，將該項單據、帳簿及其他有關文件藏匿或毀壞者，處新臺幣六萬元以下罰鍰。
不為送驗或拒絕查閱抄錄，或意圖湮滅證據，將該項單據、帳簿及其他有關文件藏匿或毀壞者，處新臺幣六萬元以下罰鍰。