Customs Anti-smuggling Act Article 6
The enforcement of suppressing smuggling shall be conducted at the commercial ports of the Republic of China, in the waters within 24 nautical miles from shore and in the areas or places designated in this Act or other laws.
中文原文 海關緝私條例第6條
海關緝私，應在中華民國通商口岸，沿海二十四海里以內之水域，及依本條例或其他法律得為查緝之區域或場所為之。