Customs Anti-smuggling Act Article 45-2
The goods which may be confiscated pursuant to this Act are not limited to those belonging to the person subject to the disposition.
中文原文 海關緝私條例第45-2條
依本條例規定裁處沒入之貨物或物品，不以屬受處分人所有為限。
English translation for reference only; the Chinese text prevails. Not legal advice.